, accounting conservatism, and stock price crash risk under IFRS adoption in Pakistan through separate and combined analyses. For … for the corporate governance mechanism. IFRS is a dummy variable. Accounting conservatism is measured by C-Score. Crash … governance mechanisms and IFRS. This research finds a significant negative link between the corporate governance mechanism and …

A major concern with the adoption of International Financial Reporting Standards (IFRS) is the accounting discretion … accounting discretion inherent in goodwill impairment decisions under the IFRS. More specifically, we investigate whether, in … allowed under the IFRS, and its potential opportunistic use by managers. We examine the role of corporate governance in the …

According to accounting and auditing standards, external auditors and management must both independently monitor … quality, accounting performance, and CEO-age and the information in goodwill impairment is incremental to the announcement …

The adoption of the international financial reporting standard (IFRS) has become an important research topic and …'s one of the very few efforts to examine the relationship between IFRS adoption and real earnings management (REM) with the … periods as pre (2004-06) and post (2013/14-15/16) adoption of IFRS. The underpinning theory of the study is agency theory …