Manawadu, Isuru; Che Azmi, Anna; Mohamed, Aslam - In: Journal of Accounting in Emerging Economies 9 (2019) 1, pp. 51-74
Purpose: The purpose of this paper is to examine the moderating effect of IFRS adoption on the relationship between foreign direct investment (FDI) and conditional accounting conservatism in South Asia. Design/methodology/approach: This study uses the model developed by Basu (1997) and Ball and...
