The perception of the impact of the adoption of IFRS on the quality of financial information by Moroccan financial actors: Modeling by structural equations

La perception de l’impact de l’adoption des normes IFRS sur la qualité de l’information financière par les acteurs financiers marocains: Modélisation par les équations structurelles

Adil Laouane () and Mohamed Torra
Additional contact information
Adil Laouane: UIT - Université Ibn Tofaïl
Mohamed Torra: UIT - Université Ibn Tofaïl

Post-Print from HAL

Abstract: The adoption of IFRS by the different payers has always been accompanied by the accentuation of the debate on the impact of such implementation on the quality of the financial information produced according to this new accounting framework. Therefore, it seemed appropriate to conduct our research by analyzing the perception of the main Moroccan financial actors on the impact of the adoption of IFRS on the quality of the annual accounts of the adopting listed companies. Therefore, we sent our questionnaire to a sample of 64 major players in the Moroccan financial market. In order to draw valid conclusions, we have based our methodological choices on the positivist paradigm, where the hypotheses of our problem are derived from theory. Following this logic, we have chosen a quantitative approach based on structural equations, and more precisely on the PLS method, which does not require a large number of observations and does not demand a normal distribution of the basic data. Therefore, our main results seem to indicate that the implementation of the IFRS standards has contributed positively to the improvement of the quality of financial communication. Moreover, Moroccan financial actors believe that the adoption of IFRS could significantly improve the financial performance of companies. Finally, the main users of financial information consider that the adoption of IFRS is of considerable interest to adopting companies listed in Casablanca.

Keywords: Perception; IFRS; financial communication; financial performance; quality of information; normes IFRS; communication financière; performance financière; la qualité de l'information (search for similar items in EconPapers)
Date: 2022-11-30
New Economics Papers: this item is included in nep-acc and nep-ara
Note: View the original document on HAL open archive server: https://hal.science/hal-03886099
References: Add references at CitEc
Citations:

Published in International Journal of Accounting, Finance, Auditing, Management and Economics, 2022, 3 (6), pp.158-176. ⟨10.5281/zenodo.7374623⟩

Downloads: (external link)
https://hal.science/hal-03886099/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03886099

DOI: 10.5281/zenodo.7374623

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().