This paper uses bibliographic mapping techniques to map the research conversation in four
Pacific Basin accounting journals listed on the Social Sciences Citation Index (Abacus …

Abstra ct O bjective: By the full adoption of IFRS, measurement and disclosure of fair values
become more c ommon in Iranian financial reporting. The present study aims to identify the …

The current paper was prepared for the International Accounting Standards Board (IASB)
Research Forum 2017 and evaluates the effects of introducing more principles of disclosure …

In this study, we examine the effect of IFRS adoption on the earnings value relevance of
quoted Nigerian firms. Using a sample of 101 firms (1212 firms-year observation) that are …

This study investigates the effect of China's new accounting standards (which converged
with International Financial Reporting Standards (IFRS) in 2007) on a new market‐based …

International Financial Reporting Standards (IFRS) have been adopted by most of the G20
countries. Given the broad worldwide acceptance of IFRS and significance of attaining …

Abstract International Financial Reporting Standard (IFRS) refers to a unique, uniform,
simple, and easily understandable accounting standard acceptable and applied across the …

A set of basic, standardised, and understandable accounting rules that are followed by
organisations worldwide is referred to as “International Financial Reporting …

Using an exploratory interpretive research approach and International Financial Reporting
Standards (IFRS) 13 as a case study, this article investigates the factors that affect the …

This study examines the relationship between corporate social responsibility (CSR)
disclosure and the underlying CSR performance. The linguistic features of integrated and …