Purpose - This study investigates the impact of financial statements disclosed in accordance with the Turkish Tax Procedure Code (TPC) and International Financial Reporting Standards (IFRS) on stock prices at Borsa Istanbul. It aims to explore how each type of disclosure affects market reactions...

The congruence of accounting standards with high-quality financial data constitutes a cornerstone of the institutional frameworks of modern economies. The adoption of International Financial Reporting Standards (IFRS) facilitates greater transparency and comparability in financial reporting,...

The article deals with the decision-making situation whether it is more advantageous for accounting entities in Czechia to keep accounting according to Czech accounting regulations or to International Financial Reporting Standards. The preparation of financial statements only in accordance with...

Purpose The purpose of this study is to focus on, namely, the international financial reporting standards (IFRS) or local generally accepted accounting principles (GAAP) effects of financial reporting as a corporate governance mechanism on mergers and acquisitions (M&As) for banking institutions...

Digital Financial Reporting (DFR) has gained significant research attention amid the digital transformation. This study comprehensively reviews DFR research, identifies trends, and highlights emerging topics. Key trends include advancements in sustainability reporting and improved financial...

This study explores how IFRS adoption is associated with analysts' forecast accuracy, optimism, and dispersion in Saudi Arabia. Drawing on data from publicly listed firms from 2013 to 2020, we assess changes in forecasting behavior surrounding the IFRS transition, accounting for firm-specific...

The aim of this study was to explore how artificial intelligence (AI) impacts the quality of financial reporting, providing insights into new opportunities in this field for the Saudi context. This study employed the UTAUT theory to examine the adoption of AI technology in auditing practices....

This study highlights the superior performance of Bayesian Model Averaging (BMA) in credit risk modeling under IFRS 9, particularly during economic uncertainty, such as the COVID-19 pandemic. Using granular bank-level data from Malta, spanning 2017-2023, the analysis integrates macroeconomic...

This study aims to review research on voluntary IFRS application and future research directions. This study presents a bibliometric review of 185 studies on voluntary IFRS application using Web of Science data and R software. Four research clusters are identified: (i) determinants of IFRS...

The permanent evolution of accounting and financial reporting standards, in particular for listed companies, is justified by the need to adapt these standards to economic, societal, financial, institutional and technological developments. The main objective of the standard setters is that the...

This study assesses the quality of financial reporting in ten Central and Eastern European countries using a methodology based on natural language processing (NLP) techniques. 570 annual reports of companies listed on the main index on the stock exchanges of 10 Central and Eastern European (CEE)...

The article deals with the decision-making situation whether it is more advantageous for accounting entities in Czechia to keep accounting according to Czech accounting regulations or to International Financial Reporting Standards. The preparation of financial statements only in accordance with...

In 2018, the International Accounting Standards Board (IASB) introduced International Financial Reporting Standard 9 (IFRS 9), which sets out principles for hedge accounting and replaces International Accounting Standard 39 (IAS 39). IFRS 9 aims to provide better information about companies'...

The International Accounting Standard (IAS) 27 should be used in the preparation of separate financial statements (SFS) for entities with securities traded on regulated markets within the European Union (EU) that adopt International Financial Reporting Standards (IFRS). This research aims to...

Since the release and implementation of SFAS No.141 and No.142, there has been a continuous controversy over whether to apply the impairment-only or the amortisation-and-impairment method for subsequent goodwill accounting. FASB and IASB solicited opinions on proposed revisions through the and...

This research delves into the adoption dynamics of International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs) in Morocco, a nation yet to embrace these standards, presenting a distinctive opportunity to scrutinize the challenges of implementation within a...

The purpose of this study is to test whether local government wealth has a significant effect on Internet Financial Reporting (IFR) disclosure. In addition, this study also tests whether the geographical location of local government is able to moderate the relationship between local government...

The article examines disclosure of non-IFRS earnings measures (also called alternative performance measures). The data sample consists of 600 companies that constitute index EUROSTOXX 600 for the years 2021 and 2022. We prove that non-IFRS earnings measures hold a very prominent role in...

A comprehensive literature review and analysis of auditing and "fair value accounting (FVA)" growth in Jordan and the "Arab - Middle Eastern (ME)" region are presented in this paper. It determines fair value implementation criteria and their impact on auditing pricing and application status....

We empirically investigated the effect of international financial reporting standards (IFRS) and institutional quality (IQ) on economic growth in the GCC region. We used panel data collected over 25 years (1998-2022) from six GCC countries-Bahrain, the United Arab Emirates, Saudi Arabia, Qatar,...

The impact of firm age, firm size, profitability, leverage and auditor type on compliance with the International Financial Reporting Standards for small- and medium-sized entities (IFRSs for SMEs) was investigated in this study. The foundation of the study was SMEs in Tanzania. However, there is...

This research examines the unique learning process of the Igbo Apprenticeship System (IAS). This approach to the development of enterprises and entrepreneurship, originated in the ethnic group of communities in the Southeastern part of Nigeria, uses mimetic learning to instil in its...

The last few decades have evidenced radical changes in global standards, particularly the International Financial Reporting Standards convergence in India has piqued the curiosity of researchers and professionals. Despite the evolving research, there is no consensus on its consequences in the...

This study aims to obtain empirical evidence regarding the effect of education level, the existence of other accounting standards, and the level of internationality on the application of International Financial Reporting Standards (IFRS) for Small and Medium Enterprises (SMEs) in countries...

Invasive Alien Species (IAS) management represents a complex, interjurisdictional challenge. Yet, IAS are one of the five major causes of biodiversity loss worldwide, and prevention is the most cost-efficient action against their negative effects. A three-phase hybrid study within the "MIAS -...

We outline the management performance measures (MPMs)' boundaries based on the upcoming introduction of MPM's definition to International Financial Reporting Standards (IFRS). The literature investigates business performance measures concentrating on managers' needs, while IFRS aims to provide...

Objective This paper examines the extent to which different corporate governance mechanisms affect the recognition and measurement of goodwill impairment, considering that these decisions are affected by a complex set of factors such as variables associated with corporate governance,...