Firm characteristics and compliance with IAS/IFRS Evidence from North African companies

被引：10

作者：

Alnaas, Ali ^{[1
]}

Rashid, Afzalur ^{[2
]}

机构：

[1] Al Asmarya Islamic Univ, Fac Econ, Dept Accounting, Zliten, Libya

[2] Univ Southern Queensland, Sch Commerce, Toowoomba, Qld, Australia

来源：

JOURNAL OF FINANCIAL REPORTING AND ACCOUNTING | 2019年 / 17卷 / 03期

关键词：

IFRS; Standardization; Financial reporting; North Africa; Harmonisation; IAS; INTERNATIONAL ACCOUNTING STANDARDS; CORPORATE SOCIAL-RESPONSIBILITY; INSTITUTIONAL THEORY; IFRS ADOPTION; STOCK-PRICES; DISCLOSURE; INFORMATION; HARMONIZATION; OWNERSHIP; US;

D O I：

10.1108/JFRA-06-2018-0052

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

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.

引用

页码：383 / 410

页数：28

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