This thesis investigates the suitability of International Financial Reporting Standards (IFRSs) for Saudi Arabia by examining the perceptions of accounting users and preparers. It explores the information needs of the main users of accounting, the factors that represent barriers to the adoption...

This thesis focuses on compliance with IFRS disclosure requirements in Malaysia. There are four objectives that this study attempts to achieve, namely: (1) to ascertain whether present regulatory enforcement is effective in curbing non-compliance with IFRS in Malaysia; (2) to determine whether...

Many unlisted firms are part of large conglomerate groups. For these firms, decisions about reporting practices are expected to be made at the group level (Beuselinck et al. 2014). Consistent with this hypothesis, our results indicate that group membership increases the likelihood of IFRS...