Examining the Impact of International Financial Reporting Standards Adoption on Financial Reporting Quality of Multinational Companies

Examining the Impact of International Financial Reporting Standards Adoption on Financial Reporting Quality of Multinational Companies

This research delves into the influence of adopting international financial reporting standards (IFRSs) on the financial reporting quality (FRQ) of Indian multinational corporations (MNCs). It also investigates the moderating impact of the internal control system (ICS) on the relationship between IF...

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Bibliographic Details
Main Author: Amar Johri
Format: Article
Language:English
Published: MDPI AG 2024-09-01
Series:International Journal of Financial Studies
Subjects:
IFRS adoption
financial reporting quality
internal control system
MNCs
perceived ease of implementation
Online Access:https://www.mdpi.com/2227-7072/12/4/96
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