Accounting Standards, Banking Regulation, and Financial Intermediation: Evidence from IFRS Convergence and Modern Reporting Limitations

SSRN Electronic Journal 2026 Preprint Open access

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Authors: Sourav Kumar Gupta
DOI: 10.2139/ssrn.6215600
Cited by: 0

Fields of Study & Subjects

Accounting Theory and Financial Reporting Banking stability regulation efficiency Auditing Earnings Management Governance

Publication details

Journal / source
SSRN Electronic Journal
Publication date
1 January 2026
Language
EN
Document type
Preprint