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Journal Articles Journal of International Accounting, Auditing and Taxation Year : 2022

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

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Ramzi Benkraiem
Itidel Bensaad
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hal-03545070 , version 1 (27-01-2022)

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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, 2022, 46, pp.100445. ⟨10.1016/j.intaccaudtax.2021.100445⟩. ⟨hal-03545070⟩
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