Although sustainability development goals look for the “common good”, the question of
whether macro-objectives related to the fight against poverty, gender discrimination or …

This paper considers the effects of female representation and the proportion of female
representation on corporate boards and audit committees on financial performance in an …

Purpose This paper aims to examine the effect of dividend policy on firm value for financial
sector in an emerging country. Furthermore, it examines the moderating effect of IFRS …

Abstract International Financial Reporting Standards (IFRS) are rapidly adopted globally to
enhance financial reporting quality. All firms in Oman are required to follow IFRS. In addition …

Purpose This study analyzes the effect of the mandatory adoption of the International
Financial Reporting Standards (IFRS) on the level of both accruals-based (AEM) and real …

A bibliometric review of IFRS adoption and compliance research in Africa | Emerald Insight
Books and journals Case studies Expert Briefings Open Access Publish with us Advanced …

The article compares the value relevance of information contained in financial statements,
namely earnings, operating cash flows and book value of equity, in the V4 countries (the …

This study investigates the factors that determine disclosure of the Sustainable Development
Goals (SDGs) of companies listed on the Indonesian stock exchange in the period from …

Purpose The purpose of this study is twofold. On the one hand, it studies the impact of IFRS
9 adoption on the firm value; and on the other hand, it investigates the impact of the …

Purpose This study aims to examine whether the impact of international financial reporting
standards (IFRS) on audit fees differs between early and late adopters …