Firm characteristics and compliance with IAS/IFRS

Ali Alnaas and Afzalur Rashid

Journal of Financial Reporting and Accounting, 2019, vol. 17, issue 3, 383-410

Abstract: Purpose - This paper aims to examine the influence of firm characteristics on harmonisation of companies listed on the Egypt, Morocco and Tunisia Stock Exchanges. Design/methodology/approach - This study uses a checklist based mainly on the International Financial Reporting Standards (IFRS). Findings - The findings of the study are 6that the level of compliance with IFRS was higher in 2010 than in 2005. Multiple regression analysis indicates that the level of compliance with IFRS increases with company size, institutional ownership, industry and language of disclosure. Research limitations/implications - The findings of this study suggest that both institutional- and firm-level forces influence the harmonisation process. Originality/value - This study contributes to the literature on accounting harmonisation in the context of North Africa.

Keywords: IFRS; Standardization; Financial reporting; North Africa; Harmonisation; IAS (search for similar items in EconPapers)
Date: 2019
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

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:eme:jfrapp:jfra-06-2018-0052

DOI: 10.1108/JFRA-06-2018-0052

Access Statistics for this article

Journal of Financial Reporting and Accounting is currently edited by Prof. Aziz Jaafar and Prof Khaled Hussainey

More articles in Journal of Financial Reporting and Accounting from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().