The Influence of IFRS Adoption

Feng C. Xu

No drxue, OSF Preprints from Center for Open Science

Abstract: This paper aims to present a thorough theoretical coverage to the subject studied by focusing on the concepts in companies as general, and accounting disclosure, test the selected hypothesis, obtain satisfying results to the research in an appropriate manner that consists with the problem studied and hypotheses, and find a reasonable answer to main question that is (Does IFRS adoption in the large banks improve financial reporting quality?) based on the main hypotheses which are financial reporting quality has not improved after IFRS adoption in the large banks, and financial reporting quality has improved after IFRS adoption in the large banks.

Date: 2021-03-07
New Economics Papers: this item is included in nep-acc
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:osf:osfxxx:drxue

DOI: 10.31219/osf.io/drxue

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