...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...

...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...

... 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...

...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...

...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...