Identifying determining factors that impact on the extent of harmonisation with international financial reporting standards: analysis of listed North African companies
PhD Thesis
Title | Identifying determining factors that impact on the extent of harmonisation with international financial reporting standards: analysis of listed North African companies |
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Type | PhD Thesis |
Authors | |
Author | Alnaas, Ali Abdullah Ali |
Supervisor | Boolaky, Pran |
James, Kieran | |
Scott, Albert | |
Institution of Origin | University of Southern Queensland |
Qualification Name | Doctor of Philosophy |
Number of Pages | 163 |
Year | 2014 |
Abstract | In the last decades, international accounting harmonisation has become the objective of many accountants in both academic and professional fields. With increased pressure from the globalisation of businesses in financial reporting, stock exchange, and international transactions, accounting information (produced by local accounting system) is not likely to meet users’ requirements. Many countries around the world have noticed the importance of accounting harmonisation in their regional financial markets. Despite problems of reliability of accounting information, developing countries (such as North African countries) have not paid enough attention to adopting international standards. This study attempted to answer the following questions: Has (de facto and de jure) harmonisation between North Africa’s financial reporting and International Financial Report Standards (IFRS) increased between 2005 and 2010? To what extent does de jure harmonization impact de facto harmonization? And to what extent do firm characteristics (firm size, firm age, leverage, the profitability (ROA), institutional ownership, insider ownership, sector, and language of disclosure) impact on the level of both type (de jure and de facto) of harmonisation? A variety of approaches were used to answer these questions. De facto harmonisation was measured by C index, whereas de jure harmonisation was measured by using a compliance index. In addition, the impact of firm characteristics on harmonisation was analysed by using multivariate models (regression) tests. |
Keywords | international financial reporting standards; accounting harmonization; North Africa |
ANZSRC Field of Research 2020 | 350104. International accounting |
Byline Affiliations | School of Commerce |
https://research.usq.edu.au/item/q31xw/identifying-determining-factors-that-impact-on-the-extent-of-harmonisation-with-international-financial-reporting-standards-analysis-of-listed-north-african-companies
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