El-Sayed Ebaid, Ibrahim - In: Future Business Journal 9 (2023) 1, pp. 1-12
This study aims to investigate the impact of adopting International Financial Reporting Standards (IFRS) on the … matched-pair test, and the multiple regression analysis have been used to examine the effect of adopting IFRS on the … readability of the corporate annual report. The results of the study reveal that the adoption of IFRS has led to a decrease in the …