...Anuradha Pandya; Wayne van Zijl; Warren Maroun Purpose The objective of this research is to explore the challenges being encountered when applying and implementing fair value accounting requirements, focusing specifically on the determination of fair value per International Financial Reporting...

... countries. Third, the researcher argues for the adoption of management perceptions research evidence-based practices (EBP) to address SR challenges in developing countries. Design/methodology/approach The study was undertaken using a desk-based review of management perceptions-based research literature...