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...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Korean Accounting Review
2021
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| Subjects: | |
| Online Access: | https://repository.daystar.ac.ke/handle/123456789/3623 |
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