Globalisation, accounting and developing countries
Accounting is an instrument and an object in globalisation but its impact and manifestation is
not uniform across Northern developed countries and Southern developing countries (DCs) …
not uniform across Northern developed countries and Southern developing countries (DCs) …
Management accounting in less developed countries: what is known and needs knowing
T Hopper, M Tsamenyi, S Uddin… - Accounting, Auditing & …, 2009 - emerald.com
Purpose–The purpose of this paper is to evaluate management accounting research in
developing countries and formulate suggestions for its progression. Design/methodology …
developing countries and formulate suggestions for its progression. Design/methodology …
The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study
L Oulasvirta - Critical Perspectives on Accounting, 2014 - Elsevier
A movement towards internationally standardized public sector financial reporting started at
the end of the 1990s. This standardization process is led by the non-governmental …
the end of the 1990s. This standardization process is led by the non-governmental …
Interrogating accountability: An illustration of the use of Leximancer software for qualitative data analysis
Purpose–The paper has a dual purpose, being to report on an interrogation of concepts and
contexts of accountability used in the accounting literature and to illustrate the application of …
contexts of accountability used in the accounting literature and to illustrate the application of …
Value relevance of accounting information: an emerging country perspective
B Badu, KO Appiah - Journal of Accounting & Organizational Change, 2018 - emerald.com
Purpose This paper aims to examine the value relevance of accounting information from an
emerging country perspective. Design/methodology/approach The study adopts) Price …
emerging country perspective. Design/methodology/approach The study adopts) Price …
The queering accounting manifesto
A Ghio, N McGuigan, L Powell - Critical Perspectives on Accounting, 2023 - Elsevier
Abstract The Queering Accounting Manifesto draws on the queer revolution, which began in
the aftermath of the 1969 Stonewall Riots, to declare the following statements: We denounce …
the aftermath of the 1969 Stonewall Riots, to declare the following statements: We denounce …
Navigating governance and accounting reforms in Saudi Arabia's emerging market: impact of audit quality, board characteristics, and IFRS adoption on financial …
I Kateb, I Belgacem - International Journal of Disclosure and Governance, 2024 - Springer
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 …
adoption of International Financial Reporting Standards (IFRS) on the financial performance …
IFRS adoption and firm value: African evidence
H Agyei-Boapeah, M Machokoto… - Accounting …, 2020 - Taylor & Francis
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 …
(IFRS) on firm value using a sample of African listed firms selected over the 2000–2015 …
[HTML][HTML] IFRS and institutional work in the accounting domain
D Aburous - Critical Perspectives on Accounting, 2019 - Elsevier
This study highlights how the implementation of International Financial Reporting Standards,
in a context of minimal readiness, induces power imbalance between corporate accounting …
in a context of minimal readiness, induces power imbalance between corporate accounting …
IFRS 9 implementation and bank risk
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 …
a sample of 666 banks across 61 countries for the period 2016–2019, we find a decrease in …