IFRS Mandatory Adoption and Earnings Quality in an Emerging Market: The Case of Ecuador
This paper examines changes in earnings quality, including accruals, earnings smoothing, and asymmetric loss recognition schedules, following the mandatory adoption of IFRS in Ecuador. Using 5,436 year-firm observations, we employ a differences-in-differences approach, comparing the effect of IFRS...
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| Hoofdauteurs: | , , |
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| Formaat: | Artigo |
| Taal: | Espanhol |
| Gepubliceerd in: |
Universidad de Cuenca
2023-07-01
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| Reeks: | Revista Economía y Política |
| Onderwerpen: | |
| Online toegang: | https://publicaciones.ucuenca.edu.ec/ojs/index.php/REP/article/view/4618 |
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