This study adopts a two?step approach to highlight the disclosure quality channel that drives economic consequences of IFRS adoption. helps address identification challenge noted by prior research and offers direct evidence on role quality. In first step, we document impact mandate changes in proxied granularity line item financial statements. We find IFRS?adopting firms provide more disaggrega...

This paper examines the sensitivity of tax revenue performance to IFRS adoption in Africa and implication for policy. The study investigated how affects level Africa. is one foundational studies, which has at both macro cross-country levels. approach presents better inclusive evidence support reforms provides basis validate regulatory apprehensions suspicions adverse impact adoption. uses data ...

For the purpose to provide scholars with a more quantifiable and visualized snapshot of realm IFRS research (lingua franca in global business today) we conducted scientometric review 973 articles related issue published during period from 2009 2020 indexed Web Science Core Collection. The findings show that number has been increasing year by year. on produced chiefly USA, England, Australia, Ch...

This article presents a vector fitting (VF) algorithm-based robust circuit and controller parameters’ identification method for grid-connected voltage-source converters (VSCs). The $dq$ -domain impedance frequency responses (IFRs) of ...

By 2020, new accounting rules for operating leases were applicable to publicly traded companies reporting under either the US Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS). The authorities both standards noted that developed increase transparency of lease transactions provide more relevant and comparable information. We compare two Brazili...

This study investigates how corporate governance affects the financial reporting quality of selected banks in Iraq, focusing on role IFRS adoption. The research collected data from 298 questionnaires distributed among diverse private banks, including IS Bank, Vakif RT Cihan Bank and TD Bank. Sobel analysis was used to analyze mediation between variables. results demonstrate that adoption plays ...

The research aims to test the effect of accounting conservatism on information asymmetry in light adoption International Financial Reporting Standards (IFRS 15) Iraqi environment, as examined a sample (15) banks listed Stock Exchange for period from 2011-2020. Accounting and Standard Revenue contracts with customers based several measures indicators agreement studies, including study (Beaver &a...

This study investigates the role of audit styles at different levels on financial statement comparability in South Africa, a setting where firms report under International Financial Reporting Standards (IFRS), institutional environment is strong and dominated by Big 4 firms. An output‐based measure used to consider association between firm level, office level individual auditor comparability. E...

O objetivo desta pesquisa é avaliar os impactos da adoção das IFRS (IAS 7, IAS 19, 32 e 39) nos indicadores econômico-financeiros de instituições financeiras brasileiras, por meio dos solvência, estrutura patrimonial captação, rentabilidade. método utilizado foi comparar resultados referentes ao ano 2009 que tiveram suas demonstrações publicadas acordo com as normas BR GAAP IFRS. Foram comparad...