IFRS adoption: A systematic review of the underlying theories

JA Agana, S Zamore, D Domeher - Journal of Financial Reporting and …, 2023 - emerald.com
Purpose This paper aims to examine the theoretical underpinnings of international financial
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 …

Improvements or deteriorations? A bibliometric analysis of corporate governance and disclosure research (1990–2020)

NAA Effah, M Asiedu, OAS Otchere - Journal of Business and Socio …, 2023 - emerald.com
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 …

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 …

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 …

[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 …

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 …

Corporate governance and compliance with IFRSs: the case of Tanzanian Savings and Credit Cooperatives

DA Mwakapala, CS Mbogela… - Cogent Business & …, 2024 - Taylor & Francis
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 …

Research productivity of International Financial Reporting Standards (IFRS) from 2003 to 2020

B Tijjani, S Ur Rehman, Z Peter, IA Bajwa… - Global Knowledge …, 2023 - emerald.com
Purpose This study aims to examine the quantitative research productivity of International
Financial Reporting Standards (IFRS) globally by using the bibliometric approach. The …

IFRS adoption and the value-relevance of financial statements figures in Nigeria

J Imhanzenobe, O Vincent, O Aworinde - Journal of Accounting and …, 2024 - ceeol.com
Research Question: Has IFRS adoption improved the value-relevance of financial statement
figures in Nigeria? Motivation: The informativeness of the reported earnings, book values …