How do International Financial Reporting Standards affect information asymmetry? The importance of the earnings quality channel

Ramzi Benkraiem, Itidel Bensaad and Faten Lakhal ()
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Ramzi Benkraiem: Audencia Business School
Faten Lakhal: IRG - Institut de Recherche en Gestion - UPEC UP12 - Université Paris-Est Créteil Val-de-Marne - Paris 12 - Université Gustave Eiffel

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Date: 2022-03
Note: View the original document on HAL open archive server: https://audencia.hal.science/hal-03545070v1
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Published in Journal of International Accounting, Auditing and Taxation, 2022, 46, pp.100445. ⟨10.1016/j.intaccaudtax.2021.100445⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03545070

DOI: 10.1016/j.intaccaudtax.2021.100445

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