How to cite this paper
Malo-Alain, A., Aldoseri, M & Melegy, M. (2021). Measuring the effect of international financial reporting standards on quality of accounting performance and efficiency of investment decisions.Accounting, 7(1), 249-256.
Refrences
Beuren, I. M., & Klann, R. C. (2015). Effects of the convergence to international financial reporting standards in earnings management. International Journal of Finance and Accounting, 4(1), 8-20.
Bui, N., Le, O., & Dao, H. (2020). Roadmap for the implementation of IFRS in Vietnam: Benefits and challenges. Accounting, 6(4), 533-552.
Capkun, V., Collins, D., & Jeanjean, T. (2016). The effect of IAS/IFRS adoption on earnings management (smoothing): A closer look at competing explanations. Journal of Accounting and Public Policy, 35(4), 352-394.
Castillo-Merino, D., Menéndez-Plans, C., & Orgaz-Guerrero, N. (2014). Mandatory IFRS adoption and the cost of Equity Capital. Evidence from Spanish Firms. Intangible Capital, 10(3), 562-583.
Cheng, C. L., & Kung, F. H. (2016). The effects of mandatory corporate social responsibility policy on accounting conservatism. Review of Accounting and Finance, 15(10).
Christensen, H. B., Hail, L., & Leuz, C. (2013). Mandatory IFRS reporting and changes in enforcement. Journal of Accounting and Economics, 56(2-3), 147-177.
Daske, H., & Gebhardt, G. (2006). International financial reporting standards and experts’ perceptions of disclosure quality. Abacus, 42(3‐4), 461-498.
Daske, H., Hail, L., Leuz, C., & Verdi, R. (2008). Mandatory IFRS reporting around the world: Early evidence on the economic consequences. Journal of Accounting Research, 46(5), 1085-1142.
DeFond, M., Gao, X., Li, O. Z., & Xia, L. (2019). IFRS adoption in China and foreign institutional investments. China Journal of Accounting Research, 12(1), 1-32.
Drobetz, W., Janzen, M., & Meier, I. (2019). Investment and financing decisions of private and public firms. Journal of Business Finance & Accounting, 46(1-2), 225-262.
Ebaid, I. (2010). International accounting standards and accounting quality in code-law countries: The case of Egypt. Journal of Financial Regulation and Compliance. 24(1), 41-59.
Fuad, I., Januarti, & Fahlevi, A. (2017). How mandatory IFRS covergence and conservatism determine the value relevance of accounting information: Empirical from Indonesia. Journal of Accounting, Finance and Auditing Studies, 3(3).
Gao, R., & Sidhu, B. K. (2018). The impact of mandatory international financial reporting standards adoption on investment efficiency: Standards, enforcement, and reporting incentives. Abacus, 54(3), 277-318.
Glaum, M., Baetge, J., Grothe, A., & Oberdörster, T. (2013). Introduction of international accounting standards, disclosure quality and accuracy of analysts’ earnings forecasts. European Accounting Review, 22(1).
Gokmen, M.K. (2013). An empirical study on conditional conservatism and value relevance of earnings. International Journal of Social Science, 6(2).
Horton, J., Serafeim, G., & Serafeim, I. (2013). Does mandatory IFRS adoption improve the information environment?. Contemporary Accounting Research, 30(1), 342–388.
Hu, J., Li, A. Y., & Zhang, F. F. (2014). Does accounting conservatism improve the corporate information environment?. Journal of international accounting, Auditing and Taxation, 23(1), 32-43.
Chen, H., Tang, Q., Jiang, Y., & Lin, Z. (2010). The role of international financial reporting standards in accounting quality: Evidence from the European Union. Journal of International Financial Management & Accounting, 21(3), 220-278.
Ismail, W. A. W., Kamarudin, K. A., van Zijl, T., & Dunstan, K. (2013). Earnings quality and the adoption of IFRS‐based accounting standards. Asian Review of Accounting, 21(1).
Leuz, C., & Verrecchia, R. E. (2000). The economic consequences of increased disclosure. Journal of Accounting Research, 38, 91-124.
Lawani, I. R., Umanhonlen, O. F., & Okolie, R. O. (2015). Conservatism and value relevance of accounting information in quoted firms in Nigeria. International journal of finance and accounting, 4(1), 21-39.
Lin, S., Riccardi, W. N., Wang, C., Hopkins, P. E., & Kabureck, G. (2019). Relative effects of IFRS adoption and IFRS convergence on financial statement comparability. Contemporary Accounting Research, 36(2), 588-628.
Ombati, R., & Shukla, A. (2018). Analyzing the problems with the current adoption of IFRS in the companies among India, China, Germany, Russia and Kenya. Accounting, 4(1), 29-40.
Platikanova, P., & Perramon, J. (2012). Economic consequences of the first-time IFRS introduction in Europe. Spanish Journal of Finance and Accounting/Revista Española de Financiación y Contabilidad, 41(156), 497-519.
da Silva, R. L. M., & Nardi, P. C. C. (2017). Full adoption of IFRSs in Brazil: Earnings quality and the cost of equity capital. Research in International Business and Finance, 42(1), 1057-1073.
Bui, N., Le, O., & Dao, H. (2020). Roadmap for the implementation of IFRS in Vietnam: Benefits and challenges. Accounting, 6(4), 533-552.
Capkun, V., Collins, D., & Jeanjean, T. (2016). The effect of IAS/IFRS adoption on earnings management (smoothing): A closer look at competing explanations. Journal of Accounting and Public Policy, 35(4), 352-394.
Castillo-Merino, D., Menéndez-Plans, C., & Orgaz-Guerrero, N. (2014). Mandatory IFRS adoption and the cost of Equity Capital. Evidence from Spanish Firms. Intangible Capital, 10(3), 562-583.
Cheng, C. L., & Kung, F. H. (2016). The effects of mandatory corporate social responsibility policy on accounting conservatism. Review of Accounting and Finance, 15(10).
Christensen, H. B., Hail, L., & Leuz, C. (2013). Mandatory IFRS reporting and changes in enforcement. Journal of Accounting and Economics, 56(2-3), 147-177.
Daske, H., & Gebhardt, G. (2006). International financial reporting standards and experts’ perceptions of disclosure quality. Abacus, 42(3‐4), 461-498.
Daske, H., Hail, L., Leuz, C., & Verdi, R. (2008). Mandatory IFRS reporting around the world: Early evidence on the economic consequences. Journal of Accounting Research, 46(5), 1085-1142.
DeFond, M., Gao, X., Li, O. Z., & Xia, L. (2019). IFRS adoption in China and foreign institutional investments. China Journal of Accounting Research, 12(1), 1-32.
Drobetz, W., Janzen, M., & Meier, I. (2019). Investment and financing decisions of private and public firms. Journal of Business Finance & Accounting, 46(1-2), 225-262.
Ebaid, I. (2010). International accounting standards and accounting quality in code-law countries: The case of Egypt. Journal of Financial Regulation and Compliance. 24(1), 41-59.
Fuad, I., Januarti, & Fahlevi, A. (2017). How mandatory IFRS covergence and conservatism determine the value relevance of accounting information: Empirical from Indonesia. Journal of Accounting, Finance and Auditing Studies, 3(3).
Gao, R., & Sidhu, B. K. (2018). The impact of mandatory international financial reporting standards adoption on investment efficiency: Standards, enforcement, and reporting incentives. Abacus, 54(3), 277-318.
Glaum, M., Baetge, J., Grothe, A., & Oberdörster, T. (2013). Introduction of international accounting standards, disclosure quality and accuracy of analysts’ earnings forecasts. European Accounting Review, 22(1).
Gokmen, M.K. (2013). An empirical study on conditional conservatism and value relevance of earnings. International Journal of Social Science, 6(2).
Horton, J., Serafeim, G., & Serafeim, I. (2013). Does mandatory IFRS adoption improve the information environment?. Contemporary Accounting Research, 30(1), 342–388.
Hu, J., Li, A. Y., & Zhang, F. F. (2014). Does accounting conservatism improve the corporate information environment?. Journal of international accounting, Auditing and Taxation, 23(1), 32-43.
Chen, H., Tang, Q., Jiang, Y., & Lin, Z. (2010). The role of international financial reporting standards in accounting quality: Evidence from the European Union. Journal of International Financial Management & Accounting, 21(3), 220-278.
Ismail, W. A. W., Kamarudin, K. A., van Zijl, T., & Dunstan, K. (2013). Earnings quality and the adoption of IFRS‐based accounting standards. Asian Review of Accounting, 21(1).
Leuz, C., & Verrecchia, R. E. (2000). The economic consequences of increased disclosure. Journal of Accounting Research, 38, 91-124.
Lawani, I. R., Umanhonlen, O. F., & Okolie, R. O. (2015). Conservatism and value relevance of accounting information in quoted firms in Nigeria. International journal of finance and accounting, 4(1), 21-39.
Lin, S., Riccardi, W. N., Wang, C., Hopkins, P. E., & Kabureck, G. (2019). Relative effects of IFRS adoption and IFRS convergence on financial statement comparability. Contemporary Accounting Research, 36(2), 588-628.
Ombati, R., & Shukla, A. (2018). Analyzing the problems with the current adoption of IFRS in the companies among India, China, Germany, Russia and Kenya. Accounting, 4(1), 29-40.
Platikanova, P., & Perramon, J. (2012). Economic consequences of the first-time IFRS introduction in Europe. Spanish Journal of Finance and Accounting/Revista Española de Financiación y Contabilidad, 41(156), 497-519.
da Silva, R. L. M., & Nardi, P. C. C. (2017). Full adoption of IFRSs in Brazil: Earnings quality and the cost of equity capital. Research in International Business and Finance, 42(1), 1057-1073.