Transfer of knowledge: Do trade surpluses foster quality in accounting practices? Article

Turner, Elizabeth H, Pacheco-Paredes, Arturo, Wheatley, Clark. (2024). Transfer of knowledge: Do trade surpluses foster quality in accounting practices? . 81 436-451. 10.1016/j.eap.2023.12.003

cited authors

  • Turner, Elizabeth H; Pacheco-Paredes, Arturo; Wheatley, Clark

authors

publication date

  • March 1, 2024

keywords

  • Business & Economics
  • DISCLOSURES
  • EARNINGS MANAGEMENT
  • Earnings management
  • Economics
  • FIRM PERFORMANCE
  • IMPACT
  • INCOME
  • Knowledge transfer
  • MANDATORY ADOPTION
  • MANIPULATION
  • Mandatory IFRS adoption
  • Mexico
  • NAFTA
  • STANDARDS
  • Social Sciences
  • Trade surplus

Digital Object Identifier (DOI)

publisher

  • ELSEVIER

start page

  • 436

end page

  • 451

volume

  • 81