Financial reporting quality in international settings: A comparative study of the USA, Japan, Thailand, France and Germany
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- Cai, Lei & Rahman, Asheq & Courtenay, Stephen, 2014. "The Effect of IFRS Adoption Conditional Upon the Level of Pre-adoption Divergence," The International Journal of Accounting, Elsevier, vol. 49(2), pages 147-178.
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KeywordsAgency theory Financial reporting quality USA Japan Thailand France Germany;
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