The diffusion of innovation theory and the effects of IFRS adoption by multinational corporations on capital market performance: a cross‐countryanalysis
IK Elmghaamez, R Attah‐Boakye… - Thunderbird …, 2022 - Wiley Online Library
This article seeks to contribute to International Financial Reporting Standards (IFRS)
literature by examining the effects of adopting IFRS on stock market performance worldwide …
literature by examining the effects of adopting IFRS on stock market performance worldwide …
Does the implementation of IFRS improve transparency regarding the company's financial conditions?: evidence from an emerging market
IES Ebaid - PSU Research Review, 2024 - emerald.com
Purpose This study aims to examine whether there are differences between financial
statements prepared in accordance with International Financial Reporting Standards (IFRS) …
statements prepared in accordance with International Financial Reporting Standards (IFRS) …
Why choosing IFRS? Benefits of voluntary adoption by European private companies
Abstract In 2005, International Financial Reporting Standards (IFRS) have been legally
adopted by listed firms to facilitate the harmonization of accounting practices. However, IFRS …
adopted by listed firms to facilitate the harmonization of accounting practices. However, IFRS …
The moderating role of duality split on the relationship between CEO narcissism and earnings management
YGP Azevedo, MCG e Silva, SH Nakao - Corporate Governance: The …, 2024 - emerald.com
The moderating role of duality split on the relationship between CEO narcissism and earnings
management | Emerald Insight Books and journals Case studies Expert Briefings Open Access …
management | Emerald Insight Books and journals Case studies Expert Briefings Open Access …
Factors affecting IFRS adoption in listed companies: Evidence from Vietnam
Nowadays, The International Financial Reporting Standards (IFRS) have been adopted in
more than 160 countries. In fact, most ASEAN countries have adopted IFRS. The studies …
more than 160 countries. In fact, most ASEAN countries have adopted IFRS. The studies …
International financial reporting standards, domestic debt finance and institutional quality: Evidence from developing countries
We have examined the relationship between international financial reporting standards
(IFRS and IFRS for SMEs) and domestic credit to the private sector by banks. Using data on …
(IFRS and IFRS for SMEs) and domestic credit to the private sector by banks. Using data on …
[PDF][PDF] Factors affecting enterprises that apply the International Financial Report Standards (IFRS): A case study in Vietnam
In the global trend toward economic integration, Vietnamese enterprises desire to attract
investment and increase competitiveness in the global market, so they have been required …
investment and increase competitiveness in the global market, so they have been required …
Diffusion theory, transnational antecedents and International Standards on Auditing adoption around the world
IK Elmghaamez, MH Elmagrhi - International Journal of …, 2022 - Wiley Online Library
This paper investigates the impact of four key transnational factors (ie, cultural, educational,
legal and political factors) on the diffusion and early adoption of International Standards on …
legal and political factors) on the diffusion and early adoption of International Standards on …
Factors affecting the adoption of IFRS: The case of listed companies on Ho Chi Minh stock exchange
The study investigates the key factors that affect the adoption of the International Financial
Reporting Standards (IFRS) by companies listed on Ho Chi Minh Stock Exchange (HOSE) in …
Reporting Standards (IFRS) by companies listed on Ho Chi Minh Stock Exchange (HOSE) in …
Early compliance with IFRS 16, earnings management, and corruption: Evidence from Southeast Asia
The primary purpose of this paper is twofold: firstly, to investigate the effect of early
compliance with International Financial Reporting Standards 16 on Leases on earnings …
compliance with International Financial Reporting Standards 16 on Leases on earnings …