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Mobeen Ur Rehman and Syed Muhammad Amir Shah
This study aims to explore the relationship between market integration, foreign portfolio equity holding and inflation rates on international stock market linkages between Pakistan and India. To measure stock equity interlinkage, we constructed internati...
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Mattheus Theodorus Mey
The International Accounting Standards Board envisions the global acceptance of International Financial Reporting Standards (IFRS). Despite attempting convergence with IFRS, some national accounting standard setters, such as in India allow for certain ca...
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Mujeeb Saif Mohsen Al-Absy,Ku Nor Izah Ku Ismail,Shehabaddin Abdullah A. Al-Dubai
Pág. 1911 - 1917
Developments in the global capital market have made the adoption of International Financial Reporting Standard (IFRSs) more significant than ever before. The purpose of this study is to examine the accountants? perception of IFRSs adoption in Yemen. We a...
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Ratna Wardhani
Pág. 267 - 282
The purpose of this research is to analyze the effect of law system for investor protection on implementation of corporate governance at company level and degree of convergence of local accounting standards to IFRS (International Financial Reporting ...
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Ionela Cristina Breahna Pravat,Diana-Maria Diaconu
International accounting convergence is a highly complex process that began decades ago, emphasized globalization being the main factor that determined setters, professional bodies, investors to become aware of the importance of completing this process, ...
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