Fisseha, Fentaw Leykun - In: Cogent business & management 10 (2023) 1, pp. 1-16
This study makes an effort to determine how international financial reporting standards (IFRS) adoption levels affect … insignificant, the sign is negative for full IFRS adoption. However, a statistically significant and positive effect of the … interaction between institutional attributes and full IFRS adoption has been discovered. Among other factors controlled, the most …