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

Alnaas, Ali and Rashid, Afzalur (2019) Firm characteristics and compliance with IAS/IFRS: Evidence from North African companies. Journal of Financial Reporting and Accounting, 17 (3). pp. 383-410. ISSN 1985-2517


Abstract

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 that 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.


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Item Type: Article (Commonwealth Reporting Category C)
Refereed: Yes
Item Status: Live Archive
Additional Information: Files associated with this item cannot be displayed due to copyright restrictions
Faculty/School / Institute/Centre: Current - Faculty of Business, Education, Law and Arts - School of Commerce (1 July 2013 -)
Faculty/School / Institute/Centre: Current - Faculty of Business, Education, Law and Arts - School of Commerce (1 July 2013 -)
Date Deposited: 30 Jan 2020 05:41
Last Modified: 10 Feb 2020 00:20
Uncontrolled Keywords: IFRS, Standardization, Financial reporting, North Africa, Harmonisation, IAS
Fields of Research : 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150106 Sustainability Accounting and Reporting
Socio-Economic Objective: E Expanding Knowledge > 97 Expanding Knowledge > 970115 Expanding Knowledge in Commerce, Management, Tourism and Services
Identification Number or DOI: 10.1108/JFRA-06-2018-0052
URI: http://eprints.usq.edu.au/id/eprint/37852

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