...Hung Ngoc Dang Purpose This study investigates the causal effect of Decision No. 345/QÐ-BTC (2020) Vietnam's official roadmap for IFRS adoption on the value relevance (VR) of accounting information. Focusing on an emerging market with evolving legal enforcement, it examines whether earnings per...

...David Procházka; Sarah Chehade; Nazim Hussain Purpose This paper systematically reviews the literature on International Financial Reporting Standards ( IFRS ) adoption strategies and economic outcomes in the MENA region. It aims to explain why countries in the region exhibit divergent IFRS...

... the likelihood of choosing non-IFRS accounting standards. This effect is particularly pronounced for non-profit MFIs. In particular, MFIs with female-dominated boards are more likely to use non-IFRS standards to prepare their financial statements. Originality/value Our study is based on two key observations...

...Himanshu; H. Kent Baker Purpose The study examines how the recent adoption of International Financial Reporting Standards (IFRS) – converged “Ind-AS” accounting standards influences financial reporting quality (FRQ) in India, an emerging market. It is motivated by India’s momentum...

...Issam Benhayoun; Ibtissam Zejjari Purpose This study aims to investigate the determinants influencing the prospective adoption of International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs) in Morocco. Design/methodology/approach Framed within...

...Mohammed A. Al-Bukhrani; Khaled Hussain Saleh Alhawaly Purpose This study examines the factors influencing the integration of international financial reporting standards (IFRS) into accounting curricula in Yemen, a developing economy in a post-conflict setting. It applies Rogers’ diffusion...

... investor protection and higher information asymmetry. © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Classification shifting of revenues Operating revenues Non-operating revenues IFRS State-owned entities M40 M41 Earnings management...

...Feng Tang Purpose Following the adoption of International Financial Reporting Standards (IFRS), firms are required to recognize gains or losses from investment property revaluation in the income statement, instead of equity in the balance sheet. This results in both a “materiality effect...

...Sarah Chehade; David Procházka Purpose The paper aims to provide empirical evidence of the impact of IFRS adoption on the value relevance of accounting information in the emerging market of Saudi Arabia. Design/methodology/approach The sample consists of 98 non-financial listed firms operating...

... Accounting IFRS Africa This study seeks to contribute to the extant literature on the antecedents of auditing and reporting standards by examining how institutional structures and accounting traditions separately affect the strength of auditing and reporting standards (hereafter SARS). It is vital...

...Dante Baiardo Cavalcante Viana; Isabel Maria Estima Costa Lourenço; Edilson Paulo Purpose This study analyzes the effect of the mandatory adoption of the International Financial Reporting Standards (IFRS) on the level of both accruals-based (AEM) and real earnings management (REM...

...Lisa A. Eiler; Jose Miranda-Lopez; Isho Tama-Sweet Purpose Prior literature investigating the adoption of International Financial Reporting Standards (IFRS) finds that managerial incentives, capital market institutions and accounting standards interact to endogenously determine accounting outcomes...

... Standards (IFRS) 13: Fair value measurement (IFRS 13) in the South African capital market. Design/methodology/approach Data are collected from 20 detailed interviews, primarily with preparers and interpretively analysed to identify how individuals internalise the requirements of IFRS 13...

... with a relevant history of economic crises, even when these companies were using recently converged, higher-quality accounting standards. Mexico IFRS Earnings quality Economic crisis Income smoothing International accounting Jose Miranda-Lopez can be contacted at: jose-miranda@utulsa.edu...

...Isuru Manawadu; Anna Che Azmi; Aslam Mohamed Purpose The purpose of this paper is to examine the moderating effect of IFRS adoption on the relationship between foreign direct investment (FDI) and conditional accounting conservatism in South Asia. Design/methodology/approach This study uses...

...Pran Krishansing Boolaky; Kamil Omoteso; Masud Usman Ibrahim; Ismail Adelopo Purpose The purpose of this paper is to examine the level of accounting development and the adoption of IFRS in the four foremost economies in the Middle East and North Africa (MENA)—Egypt, Jordan, Libya and UAE. Through...

...Manel Hessayri; Malek Saihi Purpose The purpose of this paper is to analyze the firm’s capital market benefits in a high-quality information setting. More specifically, the authors address the question of whether the commonly documented IFRS benefits are capable of influencing inducing...

...Mohammad Nurunnabi Purpose The International Financial Reporting Standards (IFRS) have been adopted by 140 countries around the globe, including the G20 countries. Most of the prior literature focuses on adoption issues in developed countries. Due to the paucity of research on implementation...

...Merve Kiliç; Ali Uyar; Başak Ataman Purpose – The purpose of this paper is to determine the preparedness of the small- and medium-sized enterprises (SMEs) for the International Financial Reporting Standard (IFRS) for SMEs in Turkey; and to analyze the effect of several firm characteristics...

...Khaled Samaha; Hichem Khlif Purpose – The purpose of this paper is to review a synthesis of theories and empirical studies dealing with the adoption of and compliance with IFRS in developing countries in an attempt to provide directions for future research. Design/methodology/approach...