http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Adoption, impact, and challenges of International Financial Reporting Standards
1 online resource (20 PDFs (420 pages)).
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.
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.
Includes bibliographic references and index.
International Financial Reporting Standards (IFRS)