The Unintended Consequences of Applying IFRS Standards: Regulators’ Perceptions

The Unintended Consequences of Applying IFRS Standards: Regulators’ Perceptions

This study focuses on the application of International Financial Reporting Standards (IFRS) on financial reporting of two countries (South Korea and Kenya). We investigate whether there are unintended consequences of applying mandatory accounting standards across countries. We adopted a cross-sectio...

Full description

Saved in:
Bibliographic Details
Main Authors: Soon, Lee Jang, Jong, Sun Eun, Muthoka, Dorothy Mutanu
Format: Article
Language:English
Published: Korean Accounting Review 2021
Subjects:
Unintended consequences
International Financial Reporting Standards
Korean Accounting Standards Board
Institute of Certified Public Accountants in Kenya
International Accounting Standard Board
Regulators
Online Access:https://repository.daystar.ac.ke/handle/123456789/3623
Tags: Add Tag
No Tags, Be the first to tag this record!

Internet

https://repository.daystar.ac.ke/handle/123456789/3623

Similar Items