... in education and economic- and trade-led diplomacy (Boolaky, 2012). © 2023 Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Value relevance Africa International Financial Reporting Standards Developing country The implementation of International...

...Fouad Jamaani; Manal Alidarous; Esraa Alharasis Purpose This study aims to examine the impact of the International Financial Reporting Standards (IFRS) mandate and differences in national institutional quality on the underpricing of Initial Public Offering (IPO) companies. Design/methodology...

...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...

... domestic accounting standards and the International Financial Reporting Standards (IFRS). The means for each predictor were plugged into each estimated equation to obtain the average value relevance of each financial reporting system. Then, the IFRS accounting policies were made to play by the rules...

... of International Financial Reporting Standards 3 (IFRS3). Design/methodology/approach The paper builds on an analysis of how companies describe goodwill in purchase analyses related to company acquisitions. The empirical body of this study is represented by the financial statements of Italian and Swedish...