How do International Financial Reporting Standards affect information asymmetry? The importance of the earnings quality channel

Ramzi Benkraiem; Itidel Bensaad; Faten Lakhal

doi:10.1016/j.intaccaudtax.2021.100445

Journal Articles Journal of International Accounting, Auditing and Taxation Year : 2022

How do International Financial Reporting Standards affect information asymmetry? The importance of the earnings quality channel

(1) , , (2)

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Ramzi Benkraiem

Function : Author
PersonId : 806829
ORCID : 0000-0002-3931-0546

Audencia Business School

Itidel Bensaad

Function : Author

Faten Lakhal

Function : Author

Institut de Recherche en Gestion

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Business administration Economics and Finance General Finance [q-fin.GN]

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S1061951821000707.pdf (525.96 Ko)

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Submitted on : Monday, July 22, 2024-10:57:10 AM

Last modification on : Monday, July 22, 2024-10:57:11 AM

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hal-03545070 , version 1 (22-07-2024)

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HAL Id : hal-03545070 , version 1
DOI : 10.1016/j.intaccaudtax.2021.100445
PII : S1061-9518(21)00070-7

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Ramzi Benkraiem, Itidel Bensaad, Faten Lakhal. How do International Financial Reporting Standards affect information asymmetry? The importance of the earnings quality channel. Journal of International Accounting, Auditing and Taxation, 2022, 46, pp.100445. ⟨10.1016/j.intaccaudtax.2021.100445⟩. ⟨hal-03545070⟩

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How do International Financial Reporting Standards affect information asymmetry? The importance of the earnings quality channel

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