Aladwey, Laila; Diab, Ahmed - In: Cogent business & management 10 (2023) 1, pp. 1-22
Our study examines the determinants (especially governance and board characteristics) of the early adoption of the International Financial Reporting Standard 15 (IFRS 15) in a developing market-namely, the Egyptian Stock Exchange. Further, our study examines the difference in IFRS 15ʹs effects...