@article{16fefeb4c5a147e9935477983cefec9c,
title = "Disincentives to exchange customized local GAAP for IFRS",
keywords = "Canada, IFRS adoption, Local GAAP, Rate-regulated activities, Regulatory accounting",
author = "Herita Akamah and Stephani Mason and Emily Shafron",
note = "Publisher Copyright: {\textcopyright} 2022 Elsevier Inc.",
year = "2022",
month = nov,
day = "1",
doi = "10.1016/j.jaccpubpol.2022.107002",
language = "English",
volume = "41",
journal = "Journal of Accounting and Public Policy",
issn = "0278-4254",
number = "6",
}