The Effect of IFRS, Information Asymmetry and Corporate Governance on the Quality of Accounting Information

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Hui-Sung, Kao ; Tzu-Han Wei (2014)
  • Journal: Asian Economic and Financial Review, volume 4, issue 2 February, pages 226-256
  • Subject: IFRS, Information asymmetry, Corporate governance, Accounting information quality.

This paper investigates the relationship between the information asymmetry, the ownership structure, the pledge of directors-supervisor, respectively, and the quality of accounting information under different accounting standards. By considering A and B stock market of ... View more
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