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

Ramzi Benkraiem; Itidel Bensaad; Faten Lakhal

doi:10.1016/j.intaccaudtax.2021.100445

Journal articles

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

Ramzi Benkraiem ¹ Itidel Bensaad Faten Lakhal

1 Audencia Business School

Document type :

Journal articles

Domain :

Humanities and Social Sciences / Business administration

Quantitative Finance [q-fin] / General Finance [q-fin.GN]

Humanities and Social Sciences / Economics and Finance

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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

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

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

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