Mediating effect of institutions and moderating effect of culture on the relationship between IFRS adoption strategies and accounting quality

• Main Author: Alhammad, Abdullah Hammad
• Format: Thesis
• Language: English
• Published: 2020
• Subjects: International Accounting Standards Board; Accounting - Standards; Accounting - Case studies
• Online Access: http://psasir.upm.edu.my/id/eprint/91367/1/GSM%202020%207%20-%20IR.pdf; http://psasir.upm.edu.my/id/eprint/91367/
• Institution: Universiti Putra Malaysia

In recent years, the International Accounting Standards Board (IASB) has highlighted the importance of full adoption more than just convergence of accounting standards. While full adoption of IFRS eliminates accounting differences by allowing only the IFRS standards’ applications, convergence con...