The Effect of Degree of Convergence to IFRS and Governance System to Accounting Conservatism: Evidence From Asia
Abstract
Singapore, Taiwan and Thailand. This study concludes that the degree of convergence positively affects accounting conservatism. Governance system, both at country level and firm level, also has positive influence on accounting conservatism. Interestingly, the influence of the extent of convergence of local GAAP to IFRS and corporate governance practice on conservatism is stronger for companies in countries with weak investor protection. In addition, I find that the adoption of international standards will increase accounting conservatism in companies with weak corporate governance practice.
Keywords
DOI: http://doi.org/10.33312/ijar.227
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ISSN 2086-6887 (Print)ISSN 2655 - 1748 (online)
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