Purpose - The study aims to identify whether international financial reporting standards (IFRS) or local generally accepted accounting principles (GAAP) reporting provides investors and senior management of acquirer banks with superior information on target banks under post-merger bank...

We hypothesize that firms required by SFAS No. 131 to begin disclosing segment information attempt to counteract potential competitive harm by increasing information redaction. Using a difference-in-difference setting, we find that firms increasing the number of reported segments after the rule...

Financial ratios are ratios that are used to measure a company’s performance by analyzing its financial records. In light of this claim, this study investigates the effect of IFRS on the financial ratios among seventeen (17) Ethiopian commercial banks. The research hypotheses are addressed by...

Algeria's recent economic shifts have caused its macroeconomic data to exhibit an abnormal distribution, requiring a nonlinear approach to examine the asymmetric impact of technological innovation (TI), fossil fuel energy (FFE), and renewable energy (RE) on CO2 emissions. This study employs the...