Purpose This paper aims to examine the theoretical underpinnings of international financial
reporting standards (IFRS)-related studies and offers directions for theoretical and empirical …

Purpose This study explores the effects of the three pillars of institutional theory in shaping
the activities of institutional entrepreneurs and other social actors during International …

This study examines the impact of audit quality, board of directors' characteristics, and the
adoption of International Financial Reporting Standards (IFRS) on the financial performance …

We examine the impact of the adoption of International Financial Reporting Standards
(IFRS) on firm value using a sample of African listed firms selected over the 2000–2015 …

In this paper, we investigate the impact of IFRS 9–Financial instruments on bank risk. Using
a sample of 666 banks across 61 countries for the period 2016–2019, we find a decrease in …

This paper highlights the capacity for Institutional Theory [IT] to render in-depth
understanding of change processes associated with the adoption and implementation of …

The effective functioning of the banking sector has a key impact on the stability of economic
growth. The study is aimed at monitoring the banking sector development and identifying …

This paper critically examines the rationale that drives the acceptance of International
Financial Reporting Standards (IFRS) at the level of professional practice in an unfavourable …

We examine the impact of International Financial Reporting Standards (IFRS) in the
institutional context of the Central and Eastern European (CEE) member countries of the …

Purpose This study aims to examine the economic consequences of the adoption of
International Financial Reporting Standards (IFRS) in Saudi Arabia. More specifically, the …