Factors influencing the adoption of International Financial Reporting Standards (IFRS) : evidence from Iraq

The purpose of this study is to examine the adoption level of the international financial reporting standards (IFRSs) in Iraqi companies. Data in the form of descriptive financial results taken in the year 2015 of 32 companies listed on Iraqi stock exchange were used in this study. It is found that...

Full description

Bibliographic Details
Main Author:	Abdullah, Rasool Salman Mohamed
Format:	Dissertation
Language:	English English
Published:	2016
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/6746/1/s817827_01.pdf https://etd.uum.edu.my/6746/2/s817827_02.pdf https://etd.uum.edu.my/6746/
Abstract	Abstract here

Similar Items

The impact of international financial reporting standard (ifrs) adoption on value relevance of accounting information: evidence from Malaysia
by: Rashid, Rabar Omer
Published: (2021)

Factors promoting the adoption of international financial reporting standards (IFRS) : The perception of management in Nigeria
by: Augustine, Ayuba
Published: (2013)

The impact of international financial reporting standard (IFRS) on value relevance of accounting information: Evidence from Nigeria
by: Sullubawa, Nabila Kabir
Published: (2015)

Factors Affecting on the Adoption of International Financial Reporting Standards: Iraqi Evidence
by: Sharif, Hazhar P.
Published: (2010)

The impact of mandatory adoption of international financial reporting standard on accounting quality in Nigeria
by: Maigoshi, Zaharaddeen Salisu
Published: (2014)

Accountant's perception on the factors affecting the adoption of international financial reporting standards in Yemen
by: Al-Absy, Mujeeb Saif Mohsen
Published: (2015)

The perception of accountants on IFRS adoption: Evidence from Libya
by: Albaskri, Ibrahim K.M.
Published: (2015)

International financial reporting standards and financial reporting quality among Nigerian listed companies
by: Musa, Auwalu
Published: (2015)

IFRS convergence and earnings management: Malaysian evidence
by: Khoo, Chun Peng
Published: (2013)

The impact of mandatory IFRS adoption on earnings management in Malaysia
by: Noor Aini, Ariffin
Published: (2016)

Audit Reports Delay of Iraq's Listed Companies
by: Sangor, Ali M. Shahin
Published: (2011)

Effect of IFRS adoption and corporate governance practices on performance: A study on listed companies in Dubai
by: Al-Khuzaie, Abbas Saad Hamada
Published: (2016)

Factors Influencing Internet Financial Reporting Among Libyan Organisations
by: Hussein, Esam Alamouri Ali
Published: (2010)

IFRS convergence and earnings forecasts: Malaysian IPO companies
by: Zulaikha Rabitah, Zaidi
Published: (2014)

The audit committee characteristics and earnings management in post IFRS Nigeria
by: Isah, Usman
Published: (2016)

The adoption of accounting standards by Malaysian cooperatives
by: Norasarida, Saleh
Published: (2023)

Determining critical factors of e-procurement adoption among suppliers in Iraq
by: Saleh, Salih Yahya
Published: (2018)

Determining critical factors of e-government adoption among accountants in Iraq
by: Bahjat, Sura Naufel
Published: (2018)

Earnings management, corporate governance and government equity ownership: empirical evidence from Iraq
by: Hussein, Noor Abbas
Published: (2018)

Board gender diversity and sustainability reporting quality: evidence from Malaysian companies
by: Nur Azah, Mohd Daud
Published: (2017)

Sustainability reporting standards: Analysis of IFRS comment letters / Nor Diana Zainun
by: Nor Diana , Zainun
Published: (2023)

The effect of audit committee and external auditor characteristics on financial reporting quality
by: Mohammad, Aram Jawhar
Published: (2015)

Corporate governance, accounting regulation, and financial reporting quality of listed firms in Nigeria
by: Jehu, Philip
Published: (2019)

Determinants of Internet Financial Reporting : An Empirical Investigation on UAE Public Listed Companies
by: Al-Mansour, Ammar Yaser Mansour
Published: (2009)

Impact of board characteristics, audit committee characteristics and external auditor on financial reporting quality
by: Mutasher, Ali Thamer
Published: (2016)

The moderating effect of board diversity on the relationship between the attributes of woman CEOs and CFOs and financial reporting quality
by: Ismaanzira, Ismail
Published: (2021)

A Study on the Internet Financial Reporting Disclosure: A Case of Companies at Amman Stock Exchange, Jordan
by: Al Sakarneh, Khaled Abdel Halim Ibrahim
Published: (2011)

Factors influencing behavioural intention to use Malaysian Business Reporting System (MBRS)
by: Roslee, Uyob
Published: (2019)

Global accounting convergence: Quality, acceptability and enforceability of IFRS in Nigeria
by: Rimi, Mohammed Lawal Dan
Published: (2013)

Factors Influencing Audit Technology Adoption Among Auditors In Malaysia
by: Shalini, Vseyan
Published: (2024)

XBRL: Interactive data visualisation and decision-making process in internet financial reporting
by: Sharifah Milda Amirul
Published: (2022)

The influence of ownership structures and board characteristics towards firm performance: Evidence from listed companies in Dubai
by: Abd, Zaman Sahib
Published: (2015)

Use Accounting Information System as Strategic Tool to Improve SMEs' Performance in Iraq Manufacturing Firms
by: Hussein, Ammar Mohammed
Published: (2011)

Corporate Reporting on the Internet by Pusat Kutipan Zakat
by: Nikmal Muzal, Mohd Muhaiyuddin
Published: (2011)

Audit Reporting Lag In Malaysia: The Case Of MESDAQ
by: Wan Roshaini, Wan Ali
Published: (2008)

Audit Committee Effectiveness and Audit Report Lag in Oman
by: Baatwah, Saeed Rabea Ali
Published: (2011)

Social and Environmental Disclosures in the Annual Reports of Malaysian Companies
by: Tantish, Rafat Rezeq Rajab
Published: (2003)

The effect of company characteristics and corporate governance on the sustainability reporting in Bangladesh
by: Raquiba, Hasinat
Published: (2023)

Audit committee independence, financial expertise and financial restatements: empirical evidence in Malaysia
by: Noorhanim, Mohamad Zainal
Published: (2016)

Factors That Determine Independent Director's Existence on the Board of Directors: Evidence from Malaysian Listed Companies
by: Abdi, Mubarik Mohamed
Published: (2014)