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Earnings Quality and IFRS Research in Africa : Recent Evidence, Issues and Future Direction
Ozili, Peterson K - 2016
This paper review the recent empirical research on IFRS and earnings quality among African studies and show mixed … conclusions regarding the impact of IFRS on earnings quality and financial reporting quality in the region. Also, some discussions … challenges in the recent literature, are provided. Also, the study makes several observations regarding IFRS and earnings quality …
Persistent link: https://www.econbiz.de/10012984042
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History of African Accounting Thoughts and Development : Evidences from Igbo Land
Onuoha, Luke N. - 2019
The aim of this paper was to present the history of accounting thought in Africa with particular focus on Igbo land … have been adopted. The study reveals that Igbo people had a rich history of accounting thought which has remained partially … documented. In some ways, accounting development experience of the Igbos was similar to the pre-history period experience of …
Persistent link: https://www.econbiz.de/10012889521
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Implications of AfCFTA Tariff Reductions for EAC Exports to Africa
Zgovu, Evious; Morrissey, Oliver - 2024
This paper provides estimates of the potential for EAC member countries to increase exports to the rest of Africa under AfCFTA, assuming the other countries reduce tariffs on imports from the EAC. We adopt a simple approach to identify the markets (countries) and products most likely to benefit...
Persistent link: https://www.econbiz.de/10014515719
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Success Under Duress : A Comparison of the Indigenous African and East African Asian Entrepreneurs
Ranja, Timothy - 2007
The East African Asians have become an integral part of the commercial sector in post independence era. Today, they virtually control almost all the trade and commerce. Asians in East Africa still continue to operate under a hostile business environment. They are regarded as exploitative and...
Persistent link: https://www.econbiz.de/10014058079
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Trade Trajectories of the East African Community (EAC) within the African Continental Free Trade Area (AfCFTA) : Opportunities, Challenges and Future Prospects
Masiya, Michael; Kalizinje, Frank; Chisuwo Banda, Mphatso - 2023
This exploratory study examines the export potential of the East African Community (EAC) within the new African Continental Free Trade Area (AfCFTA) and the impending COMESA-EAC-SADC Tripartite Free Trade Area (TFTA). The research aims to determine the EAC's export potential, identify key...
Persistent link: https://www.econbiz.de/10014356297
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The 2nd Annual Middle East & Africa Alternative Finance Industry Report
Ziegler, Tania; Suresh, Krishnamurthy; Garvey, Kieran; … - 2020
African region in 2016. The total alternative finance market volume across the region grew by 48 per cent, accounting for $358 …
Persistent link: https://www.econbiz.de/10014031908
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To adopt or not to adopt? : the transnational adoption of International Financial Reporting Standards (IFRS) in Africa
Zori, Solomon George - 2015
Persistent link: https://www.econbiz.de/10011285492
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IFRS adoption and the opinion of OHADA accountants
Dicko, Saidatou; Fortin, Anne - In: Afro-Asian Journal of Finance and Accounting : AAJFA 4 (2014) 2, pp. 141-162
Persistent link: https://www.econbiz.de/10010485670
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A Qualitative Comparative Approach to the Adoption of International Financial Reporting Standards (IFRS) in Africa
Zori, Solomon George - 2017
standards (IFRS). Studies on the reasons for their popularity and adoption by countries have leaned towards statistical … rationale underlying conditions (pathways) leading to the adoption of IFRS. To reconcile these conclusions this article employs … Qualitative Comparative Analysis (QCA) methodology to study the adoption/non-adoption of IFRS by African countries. In contrast to …
Persistent link: https://www.econbiz.de/10012953483
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Why do African countries adopt IFRS? : an institutional perspective
Boolaky, Pran Krishansing; Tawiah, Vincent Konadu; … - In: The international journal of accounting : TIJA 55 (2020) 1, pp. 2050005-1-2050005-40
Persistent link: https://www.econbiz.de/10012293351