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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Bibliographic Details
Main Authors: Soon, Lee Jang, Jong, Sun Eun, Muthoka, Dorothy Mutanu
Format: Article
Language:English
Published: Korean Accounting Review 2021
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Online Access:https://repository.daystar.ac.ke/handle/123456789/3623
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