Search Results - IFRS,

The impact of applying IFRS 18 on the income statement and its reflection on financial performance indicators - an applied study on Shell Plc for the period (2024-2020).

Authors: Boutighane, Hamza hamza.boutighane@univ-constantine2.dz

Source: Acil Review for Economic & Administrative Research. 2026, Vol. 10 Issue 1, p352-372. 21p.

Using IFRS or U.S. GAAP in the United States: The Case of Audit Fees.

Authors: Chen, Lucy Huajing Khurana, Inder K.

Source: Auditing: A Journal of Practice & Theory. Feb2026, Vol. 45 Issue 1, p49-72. 24p.

IFRS in China

Authors: G.A. Donovan Karthik Ramanna Nancy Hua Dai

Resource Type: eBook.

Categories: BUSINESS & ECONOMICS / General

Governance, Experience, and Cultural Factors in the Adoption of IFRS for SMEs: Cross-Country Evidence from 88 Nations.

Authors: Roekhudin, Roekhudin Iqbal, Syaiful

Source: International Review of Management & Marketing (IRMM). 2026, Vol. 16 Issue 2, p228-235. 8p.

The Impact of Voluntary IFRS Adoption on Financial Reporting Quality and Firm Value: Evidence from Listed Firms in Vietnam.

Authors: Nguyen, Ngoc Giau Nguyen, Ngoc Tien

Source: International Journal of Financial Studies. May2026, Vol. 14 Issue 5, p106. 16p.

A Judgement-Based Connectivity Framework Linking IFRS S2 Climate-Related Disclosures to IFRS Recognition, Measurement, and Disclosure Outcomes: An Illustrative Application.

Authors: Oruç Erdoğan, Eda Erdoğan, Murat Acar, Durmuş et al.

Source: Journal of Risk & Financial Management. Jun2026, Vol. 19 Issue 6, p406. 22p.

The Impact of Turning Away from IFRS on Earnings Quality of U.K. Private Firms.

Authors: Hsu, Yu-Lin Yang, Ya-Chih

Source: Journal of International Accounting Research. 2025, Vol. 24 Issue 1, p71-91. 21p.

Sustainability Reporting Alignment: A Systematic Review of King V Code, IFRS S1/S2, Assurance and Combined-Assurance Maturity in South Africa.

Authors: Okere, Wisdom Ambe, Cosmas

Source: International Review of Management & Marketing (IRMM). 2026, Vol. 16 Issue 4, p612-620. 9p.

Mandatory IFRS Adoption and Design Innovation.

Authors: Chiu, Peng-Chia Hsu, Po-Hsuan Tian, Feng et al.

Source: Journal of International Accounting Research. Fall2025, Vol. 24 Issue 3, p1-33. 33p.

Influence of Implementing IFRS 17 on Economic Worth and Financial Effectiveness of Insurance Firms in Iraq: A Practical Investigation Utilizing Data Envelopment Analysis (DEA).

Authors: Saudi Alobaidi, Omar Abdullah¹

Source: International Journal of Finance & Accounting (2518-4113). 2026, Vol. 11 Issue 5, p30-46. 17p.

IFRS 18 İLE FİNANSAL RAPORLAMADA YENİ DÖNEM: DEĞİŞİKLİKLER, MPM’LER, FIRSATLAR VE ZORLUKLAR.

Alternate Title: NEW ERA IN FINANCIAL REPORTING WITH IFRS 18: CHANGES, MPMS, CHALLENGES AND OPPORTUNITIES.

Authors: ÖZ, Merve¹ ozmer@mef.edu.tr

Source: Financial Analysis / Mali Cozum Dergisi. kas/ara2025, Vol. 35 Issue 192, p2053-2069. 17p.

Institutional and economic determinants of IFRS-for-SMEs adoption among Saudi small- and medium-sized enterprises.

Authors: Alribi, Dr. Ahmed¹ (AUTHOR) a.alribi@tu.edu.sa

Source: Future Business Journal. 5/4/2026, Vol. 12 Issue 1, p1-32. 32p.

The Mediating Role of Audit Quality in the Relationship Between IFRS Adoption and Financial Reporting: Evidence from Big Four Auditing Firms in an Emerging Market.

Authors: Alaskar, Mohammad Zaid Alomair, Abdulrahman Abdelraheem, Abubkr Ahmed Elhadi et al.

Source: Journal of Risk & Financial Management. Mar2026, Vol. 19 Issue 3, p182. 23p.

Impact of Voluntary IFRS Adoption on Accounting Figures: Evidence from Japan.

Authors: Miao, Xinyun Shuto, Hiroshi Tsunogaya, Noriyuki

Source: Accounting, Economics & Law. Feb2026, Vol. 16 Issue 1, p1-55. 55p.

The History of IFRS in Russia in 1991–2021.

Authors: Generalova, Natalia V. Pyatov, Mikhail L. Sokolov, Boris I.

Source: Journal of International Accounting Research. Oct2024, Vol. 23 Issue 3, p51-75. 25p.

Investigating the effect of IFRS 17 on the financial reporting of South African state-owned non-life insurance enterprises.

Authors: Dael, Ziphathe Schutte, Daniel P. Moyo, Vusani

Source: International Journal of Research in Business & Social Science. Nov2025, Vol. 14 Issue 8, p178-190. 13p.

The Effect of IFRS 9 Implementation on Credit Risk in Commercial Banks in Cambodia.

Authors: Hin, Kosla Hor, Bunthe Lim, Siphat

Source: Journal of Risk & Financial Management. Jun2026, Vol. 19 Issue 6, p420. 17p.

What effect does the mandatory adoption of IFRS have on the decision to withdraw an IPO?

Authors: Alidarous, Manal¹ (AUTHOR) mm.alidarous@tu.edu.sa

Source: Asia-Pacific Journal of Accounting & Economics. Dec2025, Vol. 32 Issue 6, p1123-1154. 32p.

THE APPLICABILITY OF IFRS S1 AND S2 IN SUSTAINABILITY REPORTING IN THE ENERGY SECTOR: THE CASE OF TÜRKIYE.

Authors: Kocamış, Tuğçe Uzun Kazan, Gülçin Güngör, Ayşegül

Source: Corporate Governance & Sustainability Review. 2026, Vol. 10 Issue 1, p18-28. 12p.

The impact of IFRS 16 adoption on financial statements of listed South African mining companies.

Authors: van Wyk, Milan Enslin, Yolandi

Source: Cogent Business & Management. Dec2025, Vol. 12 Issue 1, p1-15. 15p.