Open AccessThe effect of accounting conservatism on information asymmetry in light of the adoption of International Financial Reporting Standards (IFRS 15) An Empirical Study in Iraq
Author(s) -
Ali K. Salman
Publication year - 2022
Publication title -
mağallaẗ tikrīt li-l-ʻulūm al-idāriyyaẗ wa-al-iqtiṣādiyyaẗ
Language(s) - English
Resource type - Journals
ISSN - 1813-1719
DOI - 10.25130/tjaes.18.58.1.2
Subject(s) - accounting , conservatism , international financial reporting standards , information asymmetry , business , revenue , accounting information system , financial accounting , fair value , stock exchange , accounting standard , actuarial science , finance , political science , politics , law