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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Үндсэн зохиолчид:	Khalid Latif, Ghulam Mujtaba Chaudhary, Aon Waqas
Формат:	Artigo
Хэл сонгох:	Inglês
Хэвлэсэн:	CSRC Publishing 2020-12-01
Цуврал:	Journal of Accounting and Finance in Emerging Economies
Нөхцлүүд:	Accounting conservatism, Investment efficiency, Agency problem, IFRS adoption
Онлайн хандалт:	https://www.publishing.globalcsrc.org/ojs/index.php/jafee/article/view/1471
Шошгууд:	Шошго нэмэх Шошго байхгүй, Энэхүү баримтыг шошголох эхний хүн болох!