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Keywords: IFRS adoption
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Journal Articles
Macroeconomic evidence on the impact of mandatory IFRS adoption on FDI in the Gulf Cooperation Council (GCC) countries
Available to Purchase
Journal of Accounting in Emerging Economies (2021) 11 (4): 610–631.
Published: 29 April 2021
...Youcef Mameche; Abdullah Masood Purpose The present paper seeks to investigate the impact of International Financial Reporting Standards (IFRS) adoption on the foreign direct investment (FDI) in the Gulf Cooperation Council (GCC) region for the period 1980–2017. This study relies...
Journal Articles
The impact of IFRS on financial statement data in Greece
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Journal of Accounting in Emerging Economies (2016) 6 (1): 69–90.
Published: 01 February 2016
...Ervin L Black; Anastasia Maggina Purpose – The purpose of this paper is to examine the effects of IFRS adoption on financial statement data and their usefulness in Greece. Additionally, the authors examine the effect on the informativeness/usefulness of financial statement data for stock prices...
Journal Articles
IFRS adoption strategies and theories of economic development: Effects on the development of emerging stock markets
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Journal of Accounting in Emerging Economies (2015) 5 (1): 70–121.
Published: 02 February 2015
...Hakim Ben Othman; Anas Kossentini Purpose – The purpose of this paper is to explore the underlying assumptions of economic development theories that may support or constrain accounting standard-setting strategies related to IFRS adoption and their potential effects on emerging stock markets (ESMs...
