About the author preface acknowledgements -- Introduction -- Review of literature -- Theory -- Financial reporting environment in Bangladesh -- Research methodology -- The relative impact of accounting regulatory frameworks -- And politico-institutional factors -- The impact of training...

1. Introduction -- 2. Review of literature -- 3. Theory -- 4. Financial reporting environment in Bangladesh -- 5. Research methodology -- 6. The relative impact of accounting regulatory frameworks and politico-institutional factors -- 7. The impact of training opportunities in the accounting...

Purpose The International Financial Reporting Standards (IFRS) have been adopted by 140 countries around the globe, including the G20 countries. Most of the prior literature focuses on adoption issues in developed countries. Due to the paucity of research on implementation issues in developing...