The current study investigated the adoption of IFRS for SMEs among 800 SMEs in the
northern sector of Ghana. The study specifically determined the awareness level and extent …

This paper review the recent empirical research on IFRS and earnings quality among
African studies and show mixed conclusions regarding the impact of IFRS on earnings …

Scams in the banking sector have diverted stakeholders' attention towards manipulated
financial figures that reduce the authenticity of accounting numbers. There is an urgent need …

This study investigates the effect of IFRS adoption on the timeliness of financial information
in Nigeria. We argue that IFRS has extended the timing of financial information and that the …

The paper examines the impact of IFRS adoption on the use of loan loss provisions (LLPs)
to manage earnings and capital by listed deposit money banks in Nigeria. The study …

The objective of this study is to assess the impact of the changes of IFRS on the financial
ratios of Lithuanian companies. This study analyses the impact of the introduction of IFRS …

This study emphasises the importance of researching the interaction effect of using earning
management, accounting-conservatism, and tax-shelter over bankruptcy-risk in essentially …

Earnings management has been a source of concern to the relevant stakeholders in
financial reporting in the recent time. Consequences of the practice range from loss of …

International Financial Reporting Standards (IFRS) has provided many benefits to
developed countries globally. It is claimed to increase transparency, reduce information …

The adoption of International Financial Reporting Standards (IFRS) by Ghanaian listed firms
form the basis of higher accounting quality and reliability of accounting information from …