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IFRS S1 and S2 implementation readiness in emerging markets: a multi-dimensional assessment framework and market readiness index

Samuel Koranteng Fianko, Nathaniel Amoah, Augustine Addo, Kwasi Agyemang, Frank Yao Gbadago, Osei Adjaye-Gyamfi, Edinam Agbemava, Frederick Agropah, Light Zaglago, Derrick Delali Atiase, Isaac Kwesi Nooni

Journal of Financial Reporting and Accounting (2025)

https://doi.org/10.1108/JFRA-12-2024-0921

Published: 04 September 2025

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