Abstract The International Accounting Standards Committee receives widespread support
for its efforts to 'harmonize'international accounting. International Accounting Standards …

Abstract The International Accounting Standards Committee receives widespread support
for its efforts to'harmonize'international accounting. International Accounting Standards …

Purpose–The purpose of this paper is to analyze the consequences of using international
accounting standards (IAS/IFRS) for the development of capital markets located in …

Purpose The purpose of this paper is to examine empirically the association between the
adoption of international accounting standards (IAS/IFRS) and the performance of emerging …

This study examines the impact of the mandatory adoption of the 1997 and 2006 Egyptian
accounting standards on earnings quality and firm valuation. Extant research finds that IAS …

The purpose of this study is to identify the factors that could explain the adoption of
international accounting standards by developing countries. The following factors have been …

The purpose of this paper is to identify the factors which may influence the adoption of the
International Financial Reporting Standards (IFRS) by African countries. Using previous …

This paper's main objective is to identify certain explanatory factors that likely clarify the
choice of applying IAS/IFRS adopted by developing countries (DCs) up until the year 2008 …

Globalization of capital markets has increased the need for harmonized accounting
standards around the world. International regulators promote the adoption of International …

This paper outlines the arguments for a common set of accounting standards and the forces
that have promoted adoption of International Financial Reporting Standards (IFRS) …