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• W2141211797 abstract "This paper assesses the impact of IFRS adoption on the economic growth of adopting countries taking into consideration the level of enforcement of the adopting countries. We hypothesize that the adoption of IFRS increases the economic growth of the adopting countries. This effect is to be moderated by the level of enforcement. That is, we hypothesize a positive interaction between enforcement level and IFRS adoption on the economic growth rate of a country. Using several statistical procedures and models to estimate regression, we find partial support for our hypotheses." @default.
• W2141211797 created "2016-06-24" @default.
• W2141211797 creator A5055959286 @default.
• W2141211797 date "2014-04-10" @default.
• W2141211797 modified "2023-10-16" @default.
• W2141211797 title "IFRS Adoption and Enforcement as Antecedents of Economic Growth" @default.
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• W2141211797 doi "https://doi.org/10.5296/ijafr.v4i1.5410" @default.
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