Firm Type and Unconditional Conservatism: The Indian Experience with IFRS Convergence
D Basu - American Business Review, 2024 - digitalcommons.newhaven.edu
This paper investigates how private and public firms vary with respect to unconditional
conservatism in financial reporting in the pre and post IFRS worlds. I consider unconditional …
conservatism in financial reporting in the pre and post IFRS worlds. I consider unconditional …