The focus of this study is how learning process about IFRS in accounting curriculum Universitas Surabaya and STIE Perbanas using qualitative research paradigm. Interviews, observations, documentary analysis were used during data collection processes. result the educationof have been updated with IFRS. lecturers these universities never facing any significant difficulty adjusting education becau...

paper is to explore the factors that influence the adoption behaviour of mobile banking Mobile commerce has emerged after the introduction of electronic. In this report we summarise the findings of about 170 research papers on the Indeed, as the introduction of IFRS in the EU was part of a larger package. paper outlines the process of publishing research papers in journals and conference introd...

This research aimed to identify factors that affect the financial reporting quality (FRQ) in Vietnamese enterprises, which affecting are based on Contingency Theory. Data were collected through an email survey combined with a direct, and period was from January June 2020. We focussed surveying CFOs, chief accountants, accountants who had at least three years of working experience. The sample co...

The purpose of this paper is to examine the impact adopting International Financial Reporting Standards (IFRS) on relationship between accounting information and market responses. We investigate IFRS adoption financial statements quality whether impact, if any, has a positive implication capital (especially, liquidity equity value). Data were collected from 147 non- firms listed Saudi exchange ...

ABSTRACT This paper aimed to evaluate the moderation by variables related incentives for earnings management (indebtedness, profitability, and size) over effect of change in standards (accounting or tax) on book-tax differences (BTD). The end Transitional Tax Regime (RTT) enables us symmetry between divergence reconvergence accounting tax standards, helping identify moderating characteristics s...

Purpose Global interest in adopting the International Financial Reporting Standards (IFRS) has risen rapidly; however, Middle Eastern and North African (MENA) countries have reacted differently towards international diffusion. The purpose of this study is to examine impact IFRS adoption/rejection decision on quality MENA region firms' financial reporting. Design/methodology/approach accounting ...

Abstract The International Accounting Standards Board (IASB) seeks to provide global financial reporting comparability of its Financial Reporting (IFRS). objective this study is propose an organizational dynamic that could improve under IFRS through rigorous and homogeneous enforcement. We use the qualitative framework Gioia et al. (Organ Res Methods 16:15–31, 2012) identify relevant literature...