TY  - BOOK
AU  - Tchatchoua Nya,Magloire
AU  -  Kouao,Guy Serge
AU  -  Tchakoute Tchuigoua,Hubert
TI  - Governance quality and international accounting standards adoption by microfinance institutions
PY  - 2024///.
							
N1  - 68
N2  - 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
UR  - https://shs.cairn.info/journal-recherches-en-sciences-de-gestion-2023-6-page-157?lang=en&redirect-ssocas=7080
ER  -