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

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https://hal-audencia.archives-ouvertes.fr/hal-03545070
Contributor : Ramzi Benkraiem Connect in order to contact the contributor
Submitted on : Thursday, January 27, 2022 - 9:30:17 AM
Last modification on : Friday, January 28, 2022 - 3:32:56 AM

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Ramzi Benkraiem, Itidel Bensaad, Faten Lakhal. How do International Financial Reporting Standards affect information asymmetry? The importance of the earnings quality channel. Journal of International Accounting, Auditing and Taxation, Elsevier, 2022, 46, pp.100445. ⟨10.1016/j.intaccaudtax.2021.100445⟩. ⟨hal-03545070⟩

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