Browsing Volume 2, 2021 by Subject "Earning Management"
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Adoption of International Financial Reporting Standard (IFRS) and its Consequences on Financial Reporting Quality: A Review
(Faculty of Business Studies, BUFT, 2021-08-01)Purpose: The broad adoption of IFRS around the world, aided by the IAS Regulation in 2002, created a critical foundation for numerous academic studies that examined various viewpoints on voluntary or obligatory IFRS ...