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Firm characteristics and compliance with IAS/IFRS

Firm characteristics and compliance with IAS/IFRS PurposeThis paper aims to examine the influence of firm characteristics on harmonisation of companies listed on the Egypt, Morocco and Tunisia Stock Exchanges.Design/methodology/approachThis study uses a checklist based mainly on the International Financial Reporting Standards (IFRS).FindingsThe 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/implicationsThe findings of this study suggest that both institutional- and firm-level forces influence the harmonisation process.Originality/valueThis study contributes to the literature on accounting harmonisation in the context of North Africa. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Financial Reporting and Accounting Emerald Publishing

Firm characteristics and compliance with IAS/IFRS

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Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
1985-2517
DOI
10.1108/JFRA-06-2018-0052
Publisher site
See Article on Publisher Site

Abstract

PurposeThis paper aims to examine the influence of firm characteristics on harmonisation of companies listed on the Egypt, Morocco and Tunisia Stock Exchanges.Design/methodology/approachThis study uses a checklist based mainly on the International Financial Reporting Standards (IFRS).FindingsThe 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/implicationsThe findings of this study suggest that both institutional- and firm-level forces influence the harmonisation process.Originality/valueThis study contributes to the literature on accounting harmonisation in the context of North Africa.

Journal

Journal of Financial Reporting and AccountingEmerald Publishing

Published: Sep 2, 2019

References