Yang Li

University of New South Wales (UNSW)

Sydney, NSW 2052

Australia

  • University of New South Wales (UNSW)

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Costs of Mandatory IFRS: Evidence of Reduced Accrual Reliability

Number of pages: 42 Posted: 04 Oct 2013
Cheng Y. Lai, Yang Li, Yaowen Shan and Stephen L. Taylor
University of New South Wales - Australian School of Business, University of New South Wales (UNSW), University of Technology Sydney and University of Technology Sydney
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Abstract:

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IFRS, accrual reliability, audit quality