The technological transformation has directly affected the functional areas of companies.
This circumstance has been a challenge for corporate accounting, since the emerging …

Purpose This study aims to examine whether there are differences between financial
statements prepared in accordance with International Financial Reporting Standards (IFRS) …

The purpose of our paper is to investigate whether any differences between International
Financial Reporting Standards (IFRS) and local Generally Accepted Accounting Principles …

Corporate finance deals with the financing and investment decisions set by the corporations'
management in order to maximize the value of the shareholders' wealth. However, due to …

This study aims to examine the influence of three factors that related to the individual work
proficiency on the IPSAS adoption to improve the quality of financial reporting in the public …

Purpose: This paper is geared towards exploring the factors that influence the
implementation of the International Public Sector Accounting Standards (IPSAS). Methods …

Purpose: The changing market conditions in which an economic entity operates requires its
executives to choose management support tools, in particular in the area of locating the …

The purpose of this article is to determine the elements that influence the adoption and use
of the International Public Sector Accounting Standards (IPSAS). The study's primary source …

Purpose: The changing market conditions in which an economic entity operates requires its
executives to choose management support tools, in particular in the area of locating the …

This study sought to explore the nexus between financial reporting practices and corporate
governance at the Nakuru County Government, Kenya. This study delves into the critical role …