Abstract: Scholarly evidence related to IFRS implementation and its effects provides limited attention to the regulatory and economic conditions prevailing in a country at the point of adoption itself. Examining the governance and macroeconomic environment surrounding IFRS adoption in six lower-middle-income economies in South Asia, this study analyses whether this adoption subsequently caused any impact on the country's macroeconomic variables, by employing a panel...
Keywords: IFRS, macroeconomic, governance, inflation, trade openness
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