Measuring country differences in enforcement of IFRS : evidence from the Asian region
Author
Source
Issue
Vol. 7, Issue 11 (30 Jun. 2019), pp.147-163, 17 p.
Publisher
University of 20 August 1955 Skikda Faculty of Economic Commerce and Management Sciences
Publication Date
2019-06-30
Country of Publication
Algeria
No. of Pages
17
Main Subjects
Abstract EN
Purpose: The study aimed at revealing the nature of the relationship between the institutional factors and the quality of Asian accounting after converging with IFRS in 2006.
Approach: the paper uses panel cointegration in the Eviews.7 program.
Findings: The results showed a long run relationship between the institutional factors and accounting quality.
Originality: this paper provides new empirical evidence in Asian region for increase resource allocation efficiency.
Abstract FRE
Objectif: Cette étude s’intéresse à la relation entre les facteurs institutionnels et la qualité de la comptabilité asiatique après la convergence avec les IFRS en 2006.
Approche: le document utilise la panel cointegration dans le programme Eviews.7.
Résultats: L’étude économétrique a conclu à l’existence bilatérale d’une causalité entre les deux variables.
Originalité: ce document fournit de nouvelles preuves empiriques dans le contexte de l’étude des dimensions économiques des IFRS dans les économies asiatiques.
American Psychological Association (APA)
Bekkaye, Ahmad. 2019. Measuring country differences in enforcement of IFRS : evidence from the Asian region. Economic Researcher Review،Vol. 7, no. 11, pp.147-163.
https://search.emarefa.net/detail/BIM-933679
Modern Language Association (MLA)
Bekkaye, Ahmad. Measuring country differences in enforcement of IFRS : evidence from the Asian region. Economic Researcher Review Vol. 7, no. 11 (2019), pp.147-163.
https://search.emarefa.net/detail/BIM-933679
American Medical Association (AMA)
Bekkaye, Ahmad. Measuring country differences in enforcement of IFRS : evidence from the Asian region. Economic Researcher Review. 2019. Vol. 7, no. 11, pp.147-163.
https://search.emarefa.net/detail/BIM-933679
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 162-163
Record ID
BIM-933679
