rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Adoption, impact, and challenges of International Financial Reporting Standards
  name:
    name part: Elhamma, Azzouz
    name part: 1979-
    role:
      role term: editor.
  name:
    name part: IGI Global Scientific Publishing
    role:
      role term: publisher.
  type of resource: text
  genre: bibliography
  genre: Electronic books.
  origin info:
    place:
      place term: pau
    date issued: 2026
    issuance: monographic
  language:
    language term: eng
  physical description:
    reformatting quality: access
    form: remote
    extent: 1 online resource (20 PDFs (420 pages)).
  abstract: Adoption, impact, and challenges of international financial reporting standards explores the evolution of IFRS, critically examining their adoption, impact, challenges, and future directions. It examines the current state of IFRS, the differences between IFRS and local accounting standards, and the main consequences of IFRS adoption. This book covers topics such as international relations, accounting and finance, and global business, and is a useful resource for business owners, policymakers, economists, academicians, researchers, and scientists.
  table of contents: Preface -- Acknowledgment -- Chapter 1. The Impact of Mandatory IFRS Adoption on Unemployment: The Mediating Role of Economic Growth in the MENA Region -- Chapter 2. Assessing the Impact of IFRS Adoption on Financial Information Quality: A Structural Equation Modeling Approach -- Chapter 3. The Impact of IFRS Adoption on Financial Reporting Quality: A Comprehensive Scientometric Analysis -- Chapter 4. Determinants of IFRS for SME Adoption in African Countries -- Chapter 5. The Impact of Firm Characteristics on Voluntary IFRS Adoption: An Empirical Analysis in an Emerging Country -- Chapter 6. Sustainability and Integration of ESG Reporting: Regulatory Frameworks, Standardization, and the Role of the ISSB -- Chapter 7. The Impact of Mandatory IFRS Adoption on Foreign Direct Investment: Evidence From Jordan, Morocco, and the United Arab Emirates -- Chapter 8. Macroeconomic and Institutional Determinants of IFRS Adoption: Evidence From Developing Countries -- Chapter 9. The Impact of IPSAS on the Quality of Financial Reporting in Public Sector Organizations: An Empirical Study -- Chapter 10. IFRS S1 and S2 Adoption in a Non-Mandatory Environment: Institutional Drivers and Insights From Air Canada -- Chapter 11. Accounting Harmonization in French-Speaking African Countries: Dynamics and Prospects -- Chapter 12. Understanding the Impact of IFRS for SMEs in Morocco: A Qualitative Study Based on Semi-Structured Interviews -- Compilation of References -- About the Contributors -- Index.
  target audience: specialized
  note: Azzouz Elhamma, editor.
  note: Includes bibliographic references and index.
  subject:
    topic: International business enterprises
    topic: Accounting
  subject:
    topic: Accounting
    topic: Standards
  subject:
    topic: Financial statements
    topic: Standards
  subject:
    topic: Entreprises multinationales
    topic: Comptabilité
  subject:
    topic: Comptabilité
    topic: Normes
  subject:
    topic: Accounting and Finance.
  subject:
    topic: Business Governance.
  subject:
    topic: Economics and Economic Theory.
  subject:
    topic: Financial Reporting.
  subject:
    topic: Global Business.
  subject:
    topic: Information Management.
  subject:
    topic: International Financial Reporting Standards (IFRS)
  subject:
    topic: International Relations.
  subject:
    topic: Organizational Development.
  subject:
    topic: Policymaking.
  subject:
    topic: Public Sector.
  classification: HF5686.I56 A36 2026e
  classification: 657.0218
  related item:
    title info:
      title: e-Book Collection
  identifier: 9798337319049 (electronic bk.)
  identifier: 9798337319025
  location:
    physical location: POD
  record info:
    record content source: IGIGL
    record creation date: 250719
    record change date: 20250927173328.9
    record identifier: in00005664244
    language of cataloging:
      language term: eng