Purpose This study aims to investigate the impact of financial instrument disclosures under
the International Financial Reporting Standard (IFRS) 7 on the cost of equity capital (COEC) …

Since 2001, the International Accounting Standards Board has issued a set of accounting
principles with the name International Financial Reporting Standards (IFRS). Along with the …

The protection of shareholders' interests has attracted global attention following the
corporate developments around the world necessitating disclosure and financial reporting …

While many countries around the world have adopted IFRS at different levels, Vietnam is in
the process of IFRS adoption by 2022. The study was conducted through the survey of 119 …

стандартизация бухгалтерского учёта и составления финансовой отчётности–
закономерная и фундаментальная основа его эволюции. Данный процесс обусловлен …

In Africa, the transparency quality of financial disclosures appears to rank below
expectations after several years of adopting IFRS. Some scholars advocate for the …

Within the framework of accounting reforms, Algeria has substituted the national chart of
account PCN with financial accounting system SCF, in the light of international accounting …

The aim of this study is to examine challenges, prospects and factors that affect the
implementation of International Financial Reporting Standards at the commercial banks in …

The purpose of this thesis is to address different aspects related to compliance with IFRS 7
and the relevant determinants and economic consequences. The thesis includes four …

The government of Ethiopia adopted the International Financial Reporting Standards
(IFRS)(full IFRS, IFRS for Small and Medium Entities (SMEs) and International Public Sector …