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Keywords: IFRS
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Journal Articles
Do US cross-listings, IFRS adoption and domestic investor protection impact earnings management?
Available to Purchase
International Journal of Managerial Finance (2025) 21 (2): 474–502.
Published: 21 October 2024
...Solomon Opare; Md Safiullah; Muhammad Houqe; Tony van Zijl Purpose This paper investigates the impact of International Financial Reporting Standards (IFRS) adoption and domestic investor protection on the relationship between United States (US) cross-listing and earnings management. Design...
Journal Articles
IFRS experience and earnings quality in the GCC region
Available to Purchase
International Journal of Managerial Finance (2023) 19 (3): 670–690.
Published: 05 July 2022
...Nasser S. Kh. Al-Enzy; Reza Monem; Shamsun Nahar Purpose This paper aims to examine the association between the adoption experience of the International Financial Reporting Standards (IFRS) and the quality of reported earnings in the Gulf Cooperation Council (GCC) region – a region that exhibits...
Journal Articles
FASB and IASB diverging perspectives on the new lessee accounting: Implications for international managerial decision-making
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International Journal of Managerial Finance (2016) 12 (2): 161–176.
Published: 04 April 2016
... and real estate, respectively. The paper also discusses how the new standards will provide expanded disclosures to aid this financial statement analysis. Design/methodology/approach – The research demonstrates how to estimate information comparable to that produced under IFRS from US GAAP financial...
Journal Articles
The effect of mandatory XBRL and IFRS adoption on audit fees: Evidence from the Shanghai Stock Exchange
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International Journal of Managerial Finance (2016) 12 (2): 109–135.
Published: 04 April 2016
...Prof. Judy Beckman; Yuan George Shan; Indrit Troshani Purpose – The purpose of this paper is to evaluate the impact of the International Financial Reporting Standards (IFRS) and eXtensible Business Reporting Language (XBRL) on audit fees based on evidence from listed companies operating...
Journal Articles
IFRS and value relevance: evidence based on Canadian adoption
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International Journal of Managerial Finance (2016) 12 (2): 136–160.
Published: 04 April 2016
...Prof. Judy Beckman; Oliver N. Okafor; Mark Anderson; Hussein Warsame Purpose – The purpose of this paper is to investigate whether financial information prepared and disclosed under International Financial Reporting Standards (IFRS) has incremental value relevance vs information prepared under...
