Purpose The purpose of this study is to investigate the voluntary disclosure of accounting
ratios in the corporate annual reports of manufacturing firms in the Gulf Cooperation Council …

This paper contributes to the discussion on the International Financial Reporting Standard
for Small and Medium‐sized Enterprises (IFRS for SMEs) in the academic literature by …

This paper proposes a theoretical model to assess how stakeholders perceive a major
change of an accounting regime: for example, the adoption of International Financial …

The aim of this study was to investigate empirically the extent of mandatory compliance with
international accounting standards (IASs) by companies in the Gulf Co-Operation Council …

This study examines the preparation of interim accounts and adoption of International
Accounting Standard 34 (IAS 34) by companies in Bahrain. Data was gathered through …

In their efforts to assist accountability for small and medium-sized enterprises globally, the
International Accounting Standards Board issued the Exposure Draft: International Financial …

This paper uses content analysis to compare International Financial Reporting Standards
(IFRS) 1 with the Local Accounting Standards (LAS) of South Africa (SA), Mauritius and …

The purpose of this study is to: i) investigate the challenges and barriers (C&B) that reporting
accountants continue to encounter when attempting to comply with IFRS following their …

Purpose–The purpose of this paper is to examine the accounting development process and
international financial reporting standards (IFRS) in small island economies (SIEs), with …

This paper studies IFRS problems and challenges faced by private-sector enterprises
(PSEs) and state-owned enterprises (SOEs) in the context of Small Island Economies (SIEs) …