Purpose This paper aims to analyze the economic and financial reporting consequences of
International Financial Reporting Standards (IFRS) adoption. Design/methodology/approach …

This paper explores the effect of IFRS on the financial performance of Iraqi commercial
banks. It also investigates the value significance of financial performance statements using …

This paper examines the impact of corporate governance on firm performance. The return on
assets and return on equity are selected as firm's performance variables for this study. The …

Purpose The purpose of this study is to examine the indirect relationship between the
mandatory adoption of International Financial Reporting Standards for small and medium …

Firm profitability is the capacity of any business to acquire benefits. A benefit is the left of
income that business produce after it pay all direct and indirect expenses related to the …

The adoption of IFRS was intended to improve accounting information quality and ensure
greater comparability and transparency of financial reporting around the world. This review …

This paper investigates the impact of IFRS adoption on Chinese listed companies. More
specifically, this study shows the empirical evidence of the effect of a new set of Chinese …

In line with the wide implementation of IFRS around the globe, the significant shift in the
Indian accounting system appertained to the Ind AS is expected to have a substantial impact …

Özet Son yıllarda yaşanan muhasebe skandalları şirketlerin uyguladıkları muhasebe
politikaları sonucu elde edilen mali raporlara olan güveni ortadan kaldırmıştır. Muhasebe …

This study explores the nexus between corporate governance and the timeliness of financial
reports upon the adoption of International Financial Reporting Standards (IFRS). Timeliness …