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 …

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) …

Why choosing IFRS? Benefits of voluntary adoption by European private companies

J Bertrand, H De Brebisson, A Burietz - International review of law and …, 2021 - Elsevier
Abstract In 2005, International Financial Reporting Standards (IFRS) have been legally
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 …

Factors affecting IFRS adoption in listed companies: Evidence from Vietnam

T Tran, X Ha, T Le, N Nguyen - Management Science Letters, 2019 - m.growingscience.com
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 …

International financial reporting standards, domestic debt finance and institutional quality: Evidence from developing countries

V Tawiah, E Gyapong - International Journal of Finance & …, 2023 - Wiley Online Library
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 …

[PDF][PDF] Factors affecting enterprises that apply the International Financial Report Standards (IFRS): A case study in Vietnam

TLH NGUYEN, THP LE, NM DAO… - The Journal of Asian …, 2020 - academia.edu
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 …

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 …

Factors affecting the adoption of IFRS: The case of listed companies on Ho Chi Minh stock exchange

TT TA, CD PHAM, AH NGUYEN, NT DOAN… - The Journal of Asian …, 2021 - koreascience.kr
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 …

Early compliance with IFRS 16, earnings management, and corruption: Evidence from Southeast Asia

F Fuad, A Juliarto, AB Prasetyo… - Cogent Business & …, 2022 - Taylor & Francis
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 …