Cai, Lei; Rahman, Asheq; Courtenay, Stephen - In: The International Journal of Accounting 49 (2014) 2, pp. 147-178
Prior studies on whether or not International Financial Reporting Standards (IFRS) adoption improves earnings quality have found mixed results. We note that some of the countries that have adopted IFRS had national accounting standards similar to IFRS prior to adopting IFRS, while others had...
