Do the Institutional Factors Affect the Accounting information quality Post IFRS Adoption: Asian Countries Study

Susilowati, Retno and Sugiri, Slamet (2022) Do the Institutional Factors Affect the Accounting information quality Post IFRS Adoption: Asian Countries Study. In: Proceedings of the 4th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2021, 7 October 2021, Lampung, Indonesia.

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Abstract

This study aims to investigate the effect of institutional factors (i.e., differences in national accounting standards with IFRS, enforcement of accounting and auditing standards, investor protection, and corporate governance) on the accounting information quality. We tested the hypotheses by multip

Item Type: Conference or Workshop Item (UNSPECIFIED)
Date Deposited: 04 Mar 2026 15:16
Last Modified: 17 Apr 2026 06:22
URI: http://eprints.eai.eu/id/eprint/38546

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