The Interrelation among Faithful Representation (Reliability), Corruption and IFRS Adoption: An Empirical Investigation
- Publisher: Eastern Macedonia and Thrace Institute of Technology
International Journal of Business and Economic Sciences Applied Research,
(issn: 2408-0098, eissn: 2408-0101)
M48 | IAS/IFRS Adoption, Faithful representation/reliability, Corruption, Conceptual framework | HF5001-6182 | Business | IAS/IFRS Adoption | Faithful representation/reliability | M41 | Corruption | Conceptual framework
jel: jel:M48 | jel:M41
Purpose – The degree of corruption, among other things, indicates the non
-implementation of laws, weak enforcement of legal sanctions and the existence of non-transparent economic transactions. Therefore, the expected change in reliability (faithful...