Relationship Between Accounting Conservatism and Investment Efficiency with the Moderating Role of IFRS Adoption in Pakistan

ABSTRACT This study investigated the mandatory role of IFRS adoption in the association of accounting conservatism and investment efficiency in Pakistan. The study applied the model of Basu's (1997) to measure the conditional accounting conservatism for timely recognition of expected loss and gai...

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Hauptverfasser:	Khalid Latif, Ghulam Mujtaba Chaudhary, Aon Waqas
Format:	Artigo
Sprache:	Inglês
Veröffentlicht:	CSRC Publishing 2020-12-01
Schriftenreihe:	Journal of Accounting and Finance in Emerging Economies
Schlagworte:	Accounting conservatism, Investment efficiency, Agency problem, IFRS adoption
Online-Zugang:	https://www.publishing.globalcsrc.org/ojs/index.php/jafee/article/view/1471
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