Purpose This paper aims to examine the theoretical underpinnings of international financial
reporting standards (IFRS)-related studies and offers directions for theoretical and empirical …

The purpose of this paper is to provide a literature review analysing the effects arising from
the adoption of International Financial Reporting Standards (IFRS) in former Soviet Union …

Purpose This study investigates the influence of corporate culture on financial reporting
transparency within Iranian firms. Design/methodology/approach Leveraging a dataset of …

Integrated capital markets provide better risk sharing and market efficiency, but presence of
different barriers such as information asymmetry across borders hinders these benefits. This …

Purpose The study has endeavored to assay the nexus between the converged version of
the International Financial Reporting Standards (IFRS) on the performance of the Indian …

The global financial system is the economic bedrock of the contemporary liberal economic
order. Contrary to other global-economy areas, finance is rarely analyzed in discussions on …

This paper explores the extent to which International Financial Reporting Standards (IFRS)-
wide support (regardless of the institutional context) is warranted. Drawing from an …

Small and medium-sized enterprises (SMEs) have a vital position in the international
economy. The study aims to examine the compulsory financial reporting requirements set by …

Este estudo aborda o processo de planejamento tributário em uma empresa integradora
fotovoltaica, com foco na comparação entre os regimes tributários do Lucro Presumido e …

Asymmetric information has become an international issue requiring the attention of
governance, recent studies, and policymakers. So, the present article examines the role of …