Governance quality and international accounting standards adoption by microfinance institutions
Tchatchoua Nya, Magloire
Governance quality and international accounting standards adoption by microfinance institutions - 2024.
68
This research posits that strong corporate governance leads managers to make accounting decisions that enhance transparency and financial reporting quality. Using a sample of rated microfinance institutions over the period 2005-2012, our study shows that microfinance institutions with higher corporate governance quality are more likely to adopt international financial reporting standards. This effect is stronger for financially dependent institutions.
Governance quality and international accounting standards adoption by microfinance institutions - 2024.
68
This research posits that strong corporate governance leads managers to make accounting decisions that enhance transparency and financial reporting quality. Using a sample of rated microfinance institutions over the period 2005-2012, our study shows that microfinance institutions with higher corporate governance quality are more likely to adopt international financial reporting standards. This effect is stronger for financially dependent institutions.
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