... Reporting Standards ( IFRS ). Findings The authors find that, relative to IFRS, financial statements prepared under AAOIFI accounting standards exhibit lower earnings persistence and weaker cash-flow predictability. The application of AAOIFI auditing standards does not offset these effects...

... and experience on the opportunities and challenges from the decision to adopt International Financial Reporting Standards (IFRS) and the impact on sharīʿah standard setting for IFIs in the country. The analysis is informed by the logic of neoliberalism in supporting the IFRS project and suppressing any form...

...Naveed khan; Saeed Akbar; Phillip Ormrod; Arshad Ali Purpose This study aims to examine the effects of accounting harmonization, through the adoption of IFRS, for the financial reporting quality of small and growing UK companies listed on the Alternative Investment Market of the London Stock...

... Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only ISSB standards Sustainability reporting IFRS ESG Structural equation modeling Emerging economies M40 M41 M48 O13 O15 Q56 The global demand for standardized sustainability reporting has surged...

...Yosra Makni Fourati; Mayssa Zalila; Ahmad Alqatan Purpose This study aims to examine the impact of culture on earnings management after changing to International Financial Reporting Standards (IFRS). Design/methodology/approach The study’s sample selection comprises all publicly listed firms...

... Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Accounting regulations Accounting history Extractive industries Harmonisation IFRS The mining, oil and gas sectors, collectively referred to as the extractive industries (hereinafter EI...

... to ignore the effectiveness of Shari’ah governance quality at the bank level on value relevance. There is a similar lack of empirical research on the effectiveness of the centralized Shari’ah governance scheme on accounting issues. IFRS AAOIFI Book value per share Earning per share Internal...

... Licensed re-use rights only IFRS Principles-based standards Accounting experience Accounting standard precision Rules-based standards A key concern arising from corporate scandals (e.g. Enron, WorldCom) is that US accounting standards may be too rules-based and have thus contributed...

...Yu-Lin Hsu; Gavin C. Reid Purpose This study aims to analyze why listed Taiwanese firms uniquely rejected the early adoption of International Financial Reporting Standards (IFRS) in 2012. It investigates the underlying decision-making processes behind this policy reluctance to further understand...

...Hariem Abdullah; Aliya Zhakanova Isiksal; Razha Rasul Purpose This paper aims to examine the effect of dividend policy on firm value for financial sector in an emerging country. Furthermore, it examines the moderating effect of IFRS adoption and the abolishment of mandatory dividend payment policy...

... rights only IFRS Emerging market Timeliness Georgia Audit delay Disclosure timing M41 M42 M48 Shota Rustaveli National Science Foundation of Georgia (SRNSFG) FR19_823 Because of a growing number of other sources of information about a company’s financial health...

...Saravanan R.; Mohammad Firoz Purpose This study aims to investigate the effects of IFRS convergence on market liquidity and to analyze the firm-level heterogeneity in liquidity effects based on reporting incentive, firm size, ownership structure and firm leverage. Design/methodology/approach...

...Yu Zhou; Jiaxin Liu; Dongliang Lei Purpose This paper aims to investigate whether the two dominant financial reporting regimes, US Generally Accepted Accounting Principles (US GAAP) and International Financial Reporting Standards (IFRS), are associated with audit pricing and audit report lags...

...Fouad Jamaani; Manal Alidarous Purpose This study aims to examine the short- and long-lived effects of the International Financial Reporting Standards (IFRS) mandate on the quality of reporting information of initial public offering (IPO) firms in emerging market economies. Design/methodology...

...Shu Inoue Purpose This study aims to investigate whether managers of Japanese firms that adopt international financial reporting standards (IFRS) engage in earnings management by shifting core expenses to reported discontinued operations. Based on this purpose, the author also investigates...

...Khawla Hlel; Ines Kahloul; Houssam Bouzgarrou Purpose This paper aims to examine whether International Financial Reporting Standards (IFRS) adoption and corporate governance attributes increase the management earnings forecasts’ accuracy disclosed in prospectuses for French Initial Public...

...Salma Damak-Ayadi; Nesrine Sassi; Moujib Bahri Purpose The purpose of this study is to identify the influence of environmental and institutional factors on the adoption of the International Financial Reporting Standard for small and medium-sized entities (IFRS for SMEs). This study used the neo...

... belonging to the CAC All-Tradable index and instrumental variable estimations. Findings The results of the research highlight the moderating effect of International Financial Reporting Standards (IFRS) adoption and the financial crisis in this relationship. It also shows that R&D disclosures...

...Vincent Tawiah Purpose The purpose of this paper is to appraise existing literature on International Financial Reporting Standards (IFRS) in Africa. It covers all 54 African countries and their membership in regional and international accounting bodies. Design/methodology/approach This paper...

... is greater for banks with accumulated realized gains and losses. 10 08 2018 22 11 2018 03 12 2018 28 01 2019 09 02 2019 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only IFRS Financial crisis Income smoothing Earnings...