The state of IFRS in Africa
V Tawiah - Journal of Financial Reporting and Accounting, 2019 - emerald.com
Purpose The purpose of this paper is to appraise existing literature on International
Financial Reporting Standards (IFRS) in Africa. It covers all 54 African countries and their …
Financial Reporting Standards (IFRS) in Africa. It covers all 54 African countries and their …
A review of literature on IFRS in Africa
Purpose This paper is an appraisal of existing literature on IFRS in Africa. In a bid to
determine what exists and what is missing in the literature, the authors have reviewed three …
determine what exists and what is missing in the literature, the authors have reviewed three …
The macroeconomic determinants of the adoption of IFRS for SMEs: Los Determinantes macroeconómicos en la adopción de las IFRS para las pymes
CAF Pais, ALM Bonito - Revista de Contabilidad-Spanish Accounting …, 2018 - revistas.um.es
Las pequeñas y medianas empresas (pymes) representan más del 95% de las empresas
de todo el mundo y contabilizan más del 65% del empleo. Como paso hacia la …
de todo el mundo y contabilizan más del 65% del empleo. Como paso hacia la …
The adoption of IFRS for SMEs in the northern sector of Ghana: A case of structural equation modeling
The current study investigated the adoption of IFRS for SMEs among 800 SMEs in the
northern sector of Ghana. The study specifically determined the awareness level and extent …
northern sector of Ghana. The study specifically determined the awareness level and extent …
IFRS adoption in emerging markets: The case of Jordan
K Al‐Htaybat - Australian Accounting Review, 2018 - Wiley Online Library
The aim of this study is to research the adoption of International Financial Reporting
Standards (IFRS) in Jordan, which was one of the first Middle Eastern emerging economies …
Standards (IFRS) in Jordan, which was one of the first Middle Eastern emerging economies …
Cross-country determinants of IFRS for SMEs adoption
S Damak-Ayadi, N Sassi, M Bahri - Journal of Financial Reporting and …, 2020 - emerald.com
Purpose The purpose of this study is to identify the influence of environmental and
institutional factors on the adoption of the International Financial Reporting Standard for …
institutional factors on the adoption of the International Financial Reporting Standard for …
IFRS adoption and financial reporting quality in the MENA region
Purpose Global interest in adopting the International Financial Reporting Standards (IFRS)
has risen rapidly; however, the Middle Eastern and North African (MENA) countries have …
has risen rapidly; however, the Middle Eastern and North African (MENA) countries have …
International financial reporting standards, domestic debt finance and institutional quality: Evidence from develo** countries
We have examined the relationship between international financial reporting standards
(IFRS and IFRS for SMEs) and domestic credit to the private sector by banks. Using data on …
(IFRS and IFRS for SMEs) and domestic credit to the private sector by banks. Using data on …
Understanding IFRS adoption: Consideration of the institutional dimension through a behavioral context
O Riahi, W Khoufi - Journal of Applied Accounting Research, 2019 - emerald.com
Purpose The purpose of this paper is to discern the impact of main behavioral factors that
could affect the decision of adopting IFRS in develo** countries (DCs). In other words, this …
could affect the decision of adopting IFRS in develo** countries (DCs). In other words, this …
The transition to IPSAS standards: the extent of adoption and the influence of institutional, contingency and economic network factors
A Amiri, SE Hamza - Accounting and Management Information Systems, 2020 - ceeol.com
Research Question: the study identifies the reasons behind the country choice between
different IPSAS adoption approaches. Motivation: Our motivation is guided by the growing …
different IPSAS adoption approaches. Motivation: Our motivation is guided by the growing …