Analysis of factors affecting the adoption of IFRS in an emerging ...

In addition, the factors of firm size and audit activities have a positive effect on promoting the willingness of enterprises to apply IFRS, while tax pressure ...

Evidence indicates that compliance with accounting regulations and principles, qualifications and experience of accountants, accounting regimes ...

Analysis of factors affecting the adoption of IFRS in an emerging ...

Analysis of factors affecting the adoption of IFRS in an emerging economy · journal article · research article · Published by Elsevier in Heliyon.

Analysis of factors affecting the adoption of IFRS in an emerging ...

aware that factors such as religion, culture and local investors may influence limited effect on adopting IFRS in Islamic banks. ... IFRS. Moreover [32], again ...

Factors Affecting the Adoption of IFRS - ProQuest

International Financial Reporting Standards (IFRS) have been touted as high quality accounting standards that will enhance the value of accounting information ...

The Factors Influencing the Intention to Adopt International Financial ...

International Financial Reporting Standards (IFRS) in Ho Chi Minh City, Vietnam. Utilizing primary data from questionnaires, the research adopts ...

An analysis of the factors affecting the adoption of international ...

Our results indicate that developing countries with the highest literacy rates, that have capital markets, and that have an Anglo-American culture are the most ...

Analysis of factors affecting the adoption of IFRS in an emerging ...

List of references · Ngo, Does the CEO's financial and accounting expertise affect the financial reporting quality? · Weerathunga, Do the IFRS promote corporate ...

Factors Affecting the Adoption of IFRS

The adoption of international accounting standards provides a new venue where these factors may be linked with accounting development. The next section will.

Factors Affecting the Adoption of IFRS - Semantic Scholar

83 Citations · The Influence of Political Factors on IFRS Adoption · Analysis of factors affecting the adoption of IFRS in an emerging economy.

An analysis of the factors affecting the adoption of international ...

By using contingency theory and based on a sample of 77 developing countries, this head study allowed us to show that the behavioral factors, essentially ...

The determinants and effects of the early adoption of IFRS 15 ...

Adopting IFRS, including IFRS 15, is considered of great benefit to emerging markets, notably to support the present precarious financial community in these ...

Analysis of Affecting Factors on IFRS Adoption:Case Study in Iran

Chebaane and Ben Othman (2014) show that in an emerging economy with a high level of external economic openness, a strong investor protection, a.

The Impact of IFRS Adoption: A Literature Review - ScholarWorks

The New Environment in International Accounting: Issues and Practices. ... The Impact of IFRS Adoption in the UK - Issues ... An Analysis of the Factors Affecting ...

Determinants of de jure adoption of international financial reporting ...

Mir and Rahaman (2005) conducted a case study on the Bangladesh government's decision to adopt IFRS. They reported that the government of ...

Factors affecting IFRS adoption in listed companies: Evidence from ...

23 Citations · Analysis of factors affecting the adoption of IFRS in an emerging economy · Preparation of Financial Statements of Enterprises According to IFRS: ...

An Analysis of IFRS and SME-IFRS Adoption Determinants

However, regulatory efficiency and market openness have no significant impact on the extent of IFRS adoption. While, countries with lower ...

Factors affecting IFRS adoption in listed companies - Growing Science

In fact, it is a set of financial statements, governance reports and explanations of the indicators of those reports. In summary, the problems ...

Factors affecting the application of IFRS through the perceptions of ...

The study also finds that governance factors and socio-economic and cultural conditions have an uncertain influence on the IFRS applicability. At the same time, ...

Stakeholders' Response to IFRS adoption/ convergence on ...

This review presents an analysis of the studies on IFRS adoption/convergence considering the response of various stakeholders to IFRS adoption ...