IFRS Adoption Approaches and Accounting Quality.

The article investigates the impact of different approaches to adopting International Financial Reporting Standards (IFRS) on accounting quality, specifically focusing on countries that either adopt IFRS without modifications (referred to as "adopters") or modify IFRS to suit their local context. The study examines whether enforcement quality has a stronger effect on accounting quality than IFRS adoption and whether adapters demonstrate higher accounting quality compared to adopters.