The adoption of the international financial reporting standard (IFRS) has become an important research topic and …'s one of the very few efforts to examine the relationship between IFRS adoption and real earnings management (REM) with the … periods as pre (2004-06) and post (2013/14-15/16) adoption of IFRS. The underpinning theory of the study is agency theory …

(IFRS) on information flow and stock price informativeness throughout the pre-IFRS (2007-2011), transition (2012-2014), and … post-IFRS (2015-2019) adoption periods, as determined by stock price synchronicity (SYNCH). This study examines if IFRS has … investigated in this study, with the post-IFRS period having the lowest value. After that, SYNCH values steadily recovered. This …

The purpose of the study was to assess the effect of institutional isomorphic pressures on the adoption of IFRS for … IFRS for SMEs positively in Ghana. However, normative isomorphic pressure has no significant effect on the adoption of IFRS … relationship between normative isomorphic pressure and the adoption of IFRS for SMEs. The study recommends that the government …

expertise and IFRS compliance level. Moreover, the study found no evidence that board size and board meetings influence IFRSs … compliance levels. To improve IFRS compliance level, SACCOs in Tanzania are called to elect board members with financial skills …

This study makes an effort to determine how international financial reporting standards (IFRS) adoption levels affect … insignificant, the sign is negative for full IFRS adoption. However, a statistically significant and positive effect of the … interaction between institutional attributes and full IFRS adoption has been discovered. Among other factors controlled, the most …

professionals when interpreting selected International Financial Reporting Standards (IFRS) that contain uncertainty expressions. We …. The motivation for this research was provided by the inference that IFRS may not be suitable in Poland because it is a … country with significant differences from the profile that best suits application of IFRS. We explicitly test Hofstede …