Purpose Global interest in adopting the International Financial Reporting Standards (IFRS) has risen rapidly; however, the Middle Eastern and North African (MENA) countries have reacted differently towards the international diffusion. The purpose of this study is to examine the impact of the IFRS adoption/rejection decision on the quality of MENA region firms' financial reporting. Design/methodology/approach The quality of accounting is examined through five metrics models to measure earnings smoothing, managing earnings towards a target and timely loss recognition. The research sample consists of nine countries over a period of ten years (2006–2015), resulting in 3,040 firm-year observations in the main phase, and 2,580 firm-year obse...
Adoption of International Financial Reporting Standards (IFRS) is supposed to help enhance comparabi...
This article examines whether Moroccan listed companies have adopted the IFRS accounting standards. ...
The main purpose of this study is to investigate whether there is an indirect negative effect of IFR...
Purpose Global interest in adopting the International Financial Reporting Standards (IFRS) has rise...
Conventional and commonly held wisdom with respect to the adoption of International Financial Report...
This paper provides evidence on the impact of the adoption of the IFRS accounting regime on financia...
PurposeThe purpose of this paper is to examine the level of accounting development and the adoption ...
This paper reviews the literature on the effects of International Financial Reporting Standards (IFR...
This study was aimed to empirically evaluate the impact of adoption of IFRS on accounting quality in...
Since 2005, when the IFRSs were mandatorily adopted for publicly traded companies within the Europea...
The aim of this study is to investigate the impact of applying IFRS by Jordanian listed companies on...
The aim of this paper is to review previous literatures on IFRS adoption and whether the adoption wi...
There are two objectives of this study, first,it is to examine and compare the accounting quality in...
Purpose The Saudi Organization for Certified Public Accountants (SOCPA) requires that International ...
The main purpose of this study is to analyze International Financial Reporting Standard (IFRS) adopt...
Adoption of International Financial Reporting Standards (IFRS) is supposed to help enhance comparabi...
This article examines whether Moroccan listed companies have adopted the IFRS accounting standards. ...
The main purpose of this study is to investigate whether there is an indirect negative effect of IFR...
Purpose Global interest in adopting the International Financial Reporting Standards (IFRS) has rise...
Conventional and commonly held wisdom with respect to the adoption of International Financial Report...
This paper provides evidence on the impact of the adoption of the IFRS accounting regime on financia...
PurposeThe purpose of this paper is to examine the level of accounting development and the adoption ...
This paper reviews the literature on the effects of International Financial Reporting Standards (IFR...
This study was aimed to empirically evaluate the impact of adoption of IFRS on accounting quality in...
Since 2005, when the IFRSs were mandatorily adopted for publicly traded companies within the Europea...
The aim of this study is to investigate the impact of applying IFRS by Jordanian listed companies on...
The aim of this paper is to review previous literatures on IFRS adoption and whether the adoption wi...
There are two objectives of this study, first,it is to examine and compare the accounting quality in...
Purpose The Saudi Organization for Certified Public Accountants (SOCPA) requires that International ...
The main purpose of this study is to analyze International Financial Reporting Standard (IFRS) adopt...
Adoption of International Financial Reporting Standards (IFRS) is supposed to help enhance comparabi...
This article examines whether Moroccan listed companies have adopted the IFRS accounting standards. ...
The main purpose of this study is to investigate whether there is an indirect negative effect of IFR...