Work

The Effect of International Financial Reporting Standards Adoption on Credit Markets: Do User Incentives Make a Difference?

Year: 2026

Type: article

Source: Accounting and Finance

DOI: 10.1111/acfi.70153

Authors: Yuya Koga, Jong‐Hoon Kim, James Routledge

Institutions: Chuo University, Senshu University, Hitotsubashi University

Language: English

Topic: Credit Risk and Financial Regulations

Subfield: Finance

Field: Economics, Econometrics and Finance

Domain: Social Sciences

Open Access status: closed

Funder: Japan Society for the Promotion of Science

Awards: The research on the accounting practices and earnings managements of Japanese voluntary IFRS adopters, The effect of accounting discretion on firms' credit ratings

OpenAlex ID: W7119527966

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Cites: 53

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