Ichiro Mukai,  International Comparative Study of International Financial Reporting Standards Adoption and Earnings Quality: Effects of Differences in Accounting Standards, Industry Category, and Country Characteristics.   journal   = {International Journal of Economics and Management Engineering}, [online]. World Academy of Science, Engineering and Technology.
    September 2018, vol. 142(10). 1411 - 1421
    [viewed 21 January 2022]. Available from: https://publications.waset.org/pdf/10009692.