A review of the IFRS adoption literature
This paper reviews the literature on the effects of International Financial Reporting
Standards (IFRS) adoption. It aims to provide a cohesive picture of empirical archival …
Standards (IFRS) adoption. It aims to provide a cohesive picture of empirical archival …
Corporate board committees and corporate outcomes: An international systematic literature review and agenda for future research
This paper comprehensively reviews the current body of international accounting literature
regarding advisory/monitoring committees and corporate outcomes. Specifically, it …
regarding advisory/monitoring committees and corporate outcomes. Specifically, it …
Internal corporate governance and classification shifting practices: An analysis of UK corporate behavior
A Zalata, C Roberts - Journal of Accounting, Auditing & …, 2016 - journals.sagepub.com
The corporate governance literature shows that strong internal corporate governance
improves the monitoring of managerial discretion over accounting choices. However, most of …
improves the monitoring of managerial discretion over accounting choices. However, most of …
Diffusion theory, national corruption and IFRS adoption around the world
M El-Helaly, CG Ntim, M Al-Gazzar - Journal of International Accounting …, 2020 - Elsevier
International financial reporting standards (IFRS) have been widely adopted around the
world. However, while there is a lot of evidence on the economic consequences of IFRS …
world. However, while there is a lot of evidence on the economic consequences of IFRS …
IFRS adoption among private companies: Impact on earnings quality
EU gave the opportunity to each Member State to oblige/allow non-listed (ie, private)
companies to use international financial reporting standards (IFRS). Considering a sample …
companies to use international financial reporting standards (IFRS). Considering a sample …
IFRS: Markets, practice, and politics
This monograph reviews the academic literature on market outcomes, reporting practices
and the political economy behind the global use of International Financial Reporting …
and the political economy behind the global use of International Financial Reporting …
Financial reporting in family firms: a socioemotional wealth approach toward information quality
The strategic choices of family firms are influenced by economic and noneconomic
reference points. We contend that the preservation of the affect-related values a family …
reference points. We contend that the preservation of the affect-related values a family …
[PDF][PDF] The role of corporate governance on the relationship between IFRS adoption and earnings management: Evidence from Bangladesh
Purpose: This study investigates the relationship between IFRS adoption and earnings
management (EM) ie discretionary accruals (DA) and real earnings management (REM) in …
management (EM) ie discretionary accruals (DA) and real earnings management (REM) in …
IFRS compliance in GCC countries: do corporate governance mechanisms make a difference?
This research aims at examining the level of International Financial Reporting Standards
(IFRS) compliance across the entire Gulf Cooperation Council (GCC) region and seeks to …
(IFRS) compliance across the entire Gulf Cooperation Council (GCC) region and seeks to …
Audit effort, materiality and audit fees: evidence from the adoption of IFRS in Australia
Purpose This paper aims to investigate the association between International Financial
Reporting Standards (IFRS) effort due to higher levels of material adjustments and audit …
Reporting Standards (IFRS) effort due to higher levels of material adjustments and audit …