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International Financial Reporting Standards- an Emerging Market Perspective
Chukwunedu, Okaro Sunday - 2011
The purpose of this paper is to draw attention to some issues that may be militating against the successful adoption of IFRS especially from the perspective of emerging markets or economies. Extensive theoretical and empirical review of literature was undertaken in this regard. Issues identified...
Persistent link: https://www.econbiz.de/10013118980
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Adoption of international accounting standards and performance of emerging capital markets
Mhedhbi, Karim; Zéghal, Daniel - In: Review of accounting & finance 15 (2016) 2, pp. 252-272
Persistent link: https://www.econbiz.de/10011586356
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Discussant comments for "Do auditing standards improve the accounting disclosure and information environment of public companies? : evidence from the emerging markets in China"
Haw, In-mu - In: The international journal of accounting : TIJA 43 (2008) 2, pp. 170-177
Persistent link: https://www.econbiz.de/10003738802
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Reply to discussant comments for "Do auditing standards improve the accounting disclosure and information environment of public companies? : evidence from the emerging markets in C...
Sami, Heibatollah; Zhou, Haiyan - In: The international journal of accounting : TIJA 43 (2008) 2, pp. 178-183
Persistent link: https://www.econbiz.de/10003738804
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The relevance of International Financial Reporting Standards to a developing country: evidence from Kazakhstan
Tyrrall, David; Woodward, David; Rakhimbekova, Almagoul - In: The international journal of accounting : TIJA 42 (2007) 1, pp. 82-110
Persistent link: https://www.econbiz.de/10003451709
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The adoption of International Financial Reporting Standards (IFRS) in emerging economies : the case for South Africa
Ali, Muhammad Jahangir; Ahmed, Kamran; Eddie, Ian A. - 2009
Persistent link: https://www.econbiz.de/10003949171
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The relevance of IFRS to an emerging market : evidence from Greece
Ballas, Apostolos A.; Skoutela, Despina; Tzovas, Christos A. - In: Managerial finance 36 (2010) 11, pp. 931-948
Persistent link: https://www.econbiz.de/10008778163
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The impact of IFRS on the value relevance of earnings : evidence from the emerging market of Romania
Filip, Andrei - 2007
Persistent link: https://www.econbiz.de/10003576148
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A story about IAS/IFRS implementation in Romania : an institutional and structuration theory perspective
Albu, Nadia; Albu, Cǎtǎlin Nicolae; Bunea, Ştefan; … - In: Journal of accounting in emerging economies : JAEE 1 (2011) 1, pp. 76-100
Persistent link: https://www.econbiz.de/10009376255
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Assessing the effectiveness of financial reporting harmonization for emerging market banks : the case of Banco Serfin
Hazera, Alejandro; Marín Hernández, Salvador; … - In: Research in accounting regulation 23 (2011) 1, pp. 1-19
Persistent link: https://www.econbiz.de/10009501342