IFRS adoption: A systematic review of the underlying theories
Purpose This paper aims to examine the theoretical underpinnings of international financial
reporting standards (IFRS)-related studies and offers directions for theoretical and empirical …
reporting standards (IFRS)-related studies and offers directions for theoretical and empirical …
The effects of information technology adoption on the financial reporting: moderating role of audit risk
AH Hadi, MN Ali, GAK Al-shiblawi… - … Journal of Economics …, 2023 - agbioforum.org
Use of information technology (IT) could be used to achieve effective financial reporting,
which has played a crucial role in the organization's performance. This element requires the …
which has played a crucial role in the organization's performance. This element requires the …
Improvements or deteriorations? A bibliometric analysis of corporate governance and disclosure research (1990–2020)
Purpose This work aims to analyze and observe the trends in the literature on corporate
governance and disclosure. The study presents bibliometric analyses from the Scopus …
governance and disclosure. The study presents bibliometric analyses from the Scopus …
A bibliometric review of IFRS adoption and compliance research in Africa
NAA Effah - Journal of Business and Socio-economic Development, 2024 - emerald.com
A bibliometric review of IFRS adoption and compliance research in Africa | Emerald Insight
Books and journals Case studies Expert Briefings Open Access Publish with us Advanced …
Books and journals Case studies Expert Briefings Open Access Publish with us Advanced …
IFRS adoption and foreign direct investment in Sub-Saharan African countries: Does the levels of Adoption Matter?
F Leykun Fisseha - Cogent Business & Management, 2023 - Taylor & Francis
This study makes an effort to determine how international financial reporting standards
(IFRS) adoption levels affect net FDI inflows to sub-Saharan African (SSA) countries using a …
(IFRS) adoption levels affect net FDI inflows to sub-Saharan African (SSA) countries using a …
[PDF][PDF] IFRS adoption and accrual-based managed earnings in Nigeria
W Muri, A Daniel, A Oluwatobi… - Asian Economic and …, 2022 - academia.edu
This study aims to evaluate the effects of the adoption of the International Financial
Reporting Standards (IFRS) on the accrual-based managed earnings behavior of firms in …
Reporting Standards (IFRS) on the accrual-based managed earnings behavior of firms in …
IFRS Adoption and Performance of Stock Markets: A Comparative Analysis of Frontier Stock Markets in Sub‐Saharan Africa
JO Imhanzenobe - Thunderbird International Business Review, 2024 - Wiley Online Library
ABSTRACT The International Financial Reporting Standards (IFRS) is a set of global
accounting standards that tries to provide truer and fairer accounting figures by …
accounting standards that tries to provide truer and fairer accounting figures by …
Corporate governance and compliance with IFRSs: the case of Tanzanian Savings and Credit Cooperatives
This study examined the influence of corporate governance characteristics: size, women on
board, financial skills of members, frequency of meetings and financial skills of the …
board, financial skills of members, frequency of meetings and financial skills of the …
Research productivity of International Financial Reporting Standards (IFRS) from 2003 to 2020
Purpose This study aims to examine the quantitative research productivity of International
Financial Reporting Standards (IFRS) globally by using the bibliometric approach. The …
Financial Reporting Standards (IFRS) globally by using the bibliometric approach. The …
IFRS adoption and the value-relevance of financial statements figures in Nigeria
Research Question: Has IFRS adoption improved the value-relevance of financial statement
figures in Nigeria? Motivation: The informativeness of the reported earnings, book values …
figures in Nigeria? Motivation: The informativeness of the reported earnings, book values …