The development of accounting regulation in Iraq and the IFRS adoption decision: an institutional perspective
EA Hassan, M Rankin, W Lu - The International Journal of Accounting, 2014 - Elsevier
This paper reviews the historical development of accounting regulation in Iraq and analyzes,
from an institutional perspective, both the decision to adopt International Financial Reporting …
from an institutional perspective, both the decision to adopt International Financial Reporting …
IFRS adoption: A systematic review of the underlying theories
Purpose This paper aims to examine the theoretical underpinnings of international financial
reporting standards (IFRS)-related studies and offers directions for theoretical and empirical …
reporting standards (IFRS)-related studies and offers directions for theoretical and empirical …
National adoption of international accounting standards: An institutional perspective
ABSTRACT Manuscript Type: Empirical Research Question/Issue: Effective corporate
governance requires accurate and reliable financial information. Historically, each nation …
governance requires accurate and reliable financial information. Historically, each nation …
The impact of IFRS adoption on foreign direct investment
By analyzing a panel data set of over 1300 observations covering 124 countries, for the
period from 1996 through 2009, this paper tests the basic argument that the adoption of …
period from 1996 through 2009, this paper tests the basic argument that the adoption of …
The impact of IFRS on accounting quality in a regulated market: An empirical study of China
As more countries consider the adoption of International Financial Reporting Standards
(IFRS) that are based on practices prevalent in the English-speaking countries with free …
(IFRS) that are based on practices prevalent in the English-speaking countries with free …
The emergence of
N Rowbottom, J Locke - Accounting and business Research, 2016 - Taylor & Francis
The emergence of as developed by the International Integrated Reporting Council (IIRC) is
traced from antecedent concepts of 'integrated reporting'and earlier voluntary corporate …
traced from antecedent concepts of 'integrated reporting'and earlier voluntary corporate …
The impact of mandatory IFRS adoption on equity valuation of accounting numbers for security investors in the EU
J Aharony, R Barniv, H Falk - European accounting review, 2010 - Taylor & Francis
Motivated by the European Union (EU) decision to mandate application of the International
Financial Reporting Standards (IFRS) to the consolidated financial statements of all EU …
Financial Reporting Standards (IFRS) to the consolidated financial statements of all EU …
Hybridized professional groups and institutional work: COSO and the rise of enterprise risk management
The rise of risk management represents one of the major organizational shifts of the past
decade. This article examines the emergence and diffusion of the dominant standard in the …
decade. This article examines the emergence and diffusion of the dominant standard in the …
Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal–Institutional logics and strategic responses
Common explanations for the voluntary adoption of International Financial Reporting
Standards (IFRS) have been based on economic efficiency arguments. This paper …
Standards (IFRS) have been based on economic efficiency arguments. This paper …
Countries' adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs)–early empirical evidence
D Kaya, M Koch - Accounting and Business Research, 2015 - Taylor & Francis
The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS
for SMEs) is increasingly being adopted in a number of jurisdictions. Despite the economic …
for SMEs) is increasingly being adopted in a number of jurisdictions. Despite the economic …