Does IFRS drive information asymmetry reduction? Evidence from Asean-6 countries
International Financial Reporting Standard (IFRS) is globally accepted as a high-quality reporting standard. Countries implement IFRS because they believe that more disclosure leads to agency costs reduction and may result in adverse selection costs or information asymmetry reduction. However, studi...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Penerbit Universiti Kebangsaan Malaysia
2020
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| Online Access: | http://journalarticle.ukm.my/16738/1/43966-141159-1-SM.pdf http://journalarticle.ukm.my/16738/ https://ejournal.ukm.my/ajac/issue/view/1350 |
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