Purpose–The purpose of this paper is to review a synthesis of theories and empirical studies
dealing with the adoption of and compliance with IFRS in developing countries in an attempt …

Purpose The purpose of this paper is to provide an empirical evidence concerning the
influence of Corporate governance and voluntary disclosures in annual reports: a post …

Accounting in shaped by economic and political forces. It follows that increased worldwide
integration of both markets and politics (driven by reductions in communications and …

The unexpected outbreak of the US-China trade war led to dramatic increases in the import
and export tariffs confronting Chinese firms, and ushered in an era of unprecedented trade …

This paper addresses the question whether voluntary adoption of International Financial
Reporting Standards (IFRS) is associated with lower earnings management. Ball et …

Significant changes in accounting disclosure are observed in periods of economic change
such as those relating to emerging capital markets and programs of privatization …

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 …

Prior research has shown that loan loss provisions are primarily used as a tool for earnings
management and capital management by listed banks. Effective 2005 all listed companies …

This study examines implementation of International Financial Reporting Standards (IFRS)
by European Union (EU) companies. All listed EU companies are required to prepare their …

Purpose–The purpose of this paper is to examine the potential factors that may affect the
level of corporate internet reporting by Egyptian listed companies. Design/methodology …