The impact of international financial reporting standards on Canadian accounting quality [Impacto de los estándares internacionales de información financiera en la calidad contable canadiense]

This paper examines whether the application of International Financial Reporting Standards (IFRS) is associated with higher accounting quality in Canada. By using a sample of domiciled and listed companies in the Canadian markets, the change in accounting quality is assessed under two measurement ex...

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Autores:
Tipo de recurso:
Fecha de publicación:
2017
Institución:
Universidad de Medellín
Repositorio:
Repositorio UDEM
Idioma:
spa
OAI Identifier:
oai:repository.udem.edu.co:11407/4549
Acceso en línea:
http://hdl.handle.net/11407/4549
Palabra clave:
Accounting conservatism; Accounting quality; Adoption IFRS; Value relevance
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License
http://purl.org/coar/access_right/c_16ec