We examine how founder shareholders switch between alignment and entrenchment and
thereby shape the value relevance impact of IFRS convergence. Using a sample of Indian …

The last few decades have evidenced radical changes in global standards, particularly the
International Financial Reporting Standards convergence in India has piqued the curiosity of …

The increasing prevalence of IFRS adoption has resulted in enhanced transparency,
accounting quality, and comparability of financial information among firms, especially in …

In line with the wide implementation of IFRS around the globe, the significant shift in the
Indian accounting system appertained to the Ind AS is expected to have a substantial impact …

The disclosure quality (DQ) of financial statements in Southeast Asian firms remains poorly
understood, with its impact on performance yet to be empirically determined. Our study thus …

This research focuses on the changes in earnings management practices of manufacturing
industry companies traded on Borsa Istanbul with the implementation of Turkish Financial …

Purpose: The purpose of the manuscript is to ascertain whether the introduction of IFRS 16
changed the reliability of financial information in companies in the NACE 77 sector …

This paper aims to enrich current understandings of the contribution of the Journal of
Accounting, Auditing and Taxation (JIAAT) in the period 2011-2023. First, we examine the …

The study investigates the impact of International Financial Reporting Standards
convergence (IFRS) on the key financial ratios and balance sheet figures of public sector …

Pengantar Akuntansi merupakan titik awal bagi siapa saja yang ingin menyelami dunia
akuntansi. Ini adalah langkah pertama dalam memahami bahasa bisnis dan keuangan yang …