The Impact Of Convergence Of International Accounting Standards (IFRS) On The Quality Of Financial Reports: Meta-Analysis
DOI:
https://doi.org/10.58192/wawasan.v2i3.2265Keywords:
Impact, Convergence, IFRS, Financial Reporting Quality, Meta-AnalysisAbstract
This research uses qualitative meta-analysis to examine the impact of implementing International Financial Reporting Standards (IFRS) on the financial quality of companies. This meta-analysis examines 6 empirical studies that examine the relationship between IFRS and financial reporting quality. The meta-analysis results show that the implementation of IFRS has a significantly improves the quality of financial reporting, promoting transparency, accountability and better decision making.
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