International Financial Reporting Standards (IFRS) implementation: institutional arrangements

Edited book (chapter)

Abu Taleb, Mohammad and Rashid, Afzalur. 2024. "International Financial Reporting Standards (IFRS) implementation: institutional arrangements." Encyclopedia of International Accounting. Edward Elgar Publishing. pp. 126-137

Chapter Title	International Financial Reporting Standards (IFRS) implementation: institutional arrangements
Book Chapter Category	Edited book (chapter)
ERA Publisher ID	1811
Book Title	Encyclopedia of International Accounting
Authors	Abu Taleb, Mohammad and Rashid, Afzalur
Page Range	126-137
Series	Elgar Encyclopedias in Economics and Finance series
Chapter Number	18
Number of Pages	10
Year	2024
Publisher	Edward Elgar Publishing
ISBN	9781800889705
	9781800889712
Digital Object Identifier (DOI)	https://doi.org/10.4337/9781800889712.00027
Web Address (URL)	https://www.elgaronline.com/display/book/9781800889712/chapter18.xml
Abstract	The adoption of International Financial Reporting Standards (IFRS) affects all aspects of business, including financial reporting systems, internal controls, cash management, treasury, management compensation, taxes and legal procedures. Significant efforts need to be taken to identify the business consequences of accounting and non-accounting challenges at the operational level. This requires change that involves people, processes and systems. Chapter 3 discusses the institutional arrangements, such as policies, systems, processes and structures, that companies use to effectively manage the implementation of IFRS. © Parmod Chand 2024. All rights reserved.
Keywords	Adoption of IFRS; Institutional arrangements; Implementation of IFRS; Processes; Systems; Policies
Contains Sensitive Content	Does not contain sensitive content
Public Notes	Files associated with this item cannot be displayed due to copyright restrictions.
Byline Affiliations	University of Southern Queensland

Permalink -

https://research.usq.edu.au/item/zv0qq/international-financial-reporting-standards-ifrs-implementation-institutional-arrangements

0
total views
0
total downloads
0
views this month
0
downloads this month

Export as

Related outputs

Information technology

Abu Taleb, Mohammad and Rashid, Afzalur. 2024. "Information technology." Chand, Parmod (ed.) Encyclopedia of International Accounting. Edward Elgar Publishing. pp. 117-125

Benefits and costs of International Financial Reporting Standards (IFRS) implementation

Abu Taleb, Mohammad and Rashid, Afzalur. 2024. "Benefits and costs of International Financial Reporting Standards (IFRS) implementation." Chand, Parmod (ed.) Encyclopedia of International Accounting. Edward Elgar Publishing. pp. 112-116

Does size matter Examining the probability of firm emergence from bankruptcy

Zikri, Miftah, Shams, Syed, Rashid, Afzalur and Krishnamurti, Chandrasekhar. 2024. "Does size matter Examining the probability of firm emergence from bankruptcy." International Review of Finance. 24 (4), pp. 669-713. https://doi.org/10.1111/irfi.12462

Corporate carbon performance and firm risk: Evidence from Asia-Pacific countries

Al-Fakir, Eltayyeb Al-Fakir, Rashid, Afzalur, Shams, Syed and Bose, Sudipta. 2024. "Corporate carbon performance and firm risk: Evidence from Asia-Pacific countries ." Journal of Contemporary Accounting and Economics. 20 (2). https://doi.org/10.1016/j.jcae.2024.100427

A Systematic Literature Review of Substance-Use Prevention Programs Amongst Refugee Youth

Aleer, Elijah, Alam, Khorshed and Rashid, Afzalur. 2024. "A Systematic Literature Review of Substance-Use Prevention Programs Amongst Refugee Youth." Community Mental Health Journal. 60 (6), pp. 1151-1170. https://doi.org/10.1007/s10597-024-01267-6

Substance Abuse Amongst Refugee Youth: A Scoping Review

Aleer, Elijah, Alam, Khorshed, Rashid, Afzalur, Mohsin, Mohd and Eacersall, Douglas. 2023. "Substance Abuse Amongst Refugee Youth: A Scoping Review." Current Addiction Reports. 10 (3), pp. 594-609. https://doi.org/10.1007/s40429-023-00502-6

Corporate carbon performance and cost of debt: Evidence from Asia-Pacific countries

Al-Fakir Al Rabab'a, Eltayyeb, Rashid, Afzalur and Shams, Syed. 2023. "Corporate carbon performance and cost of debt: Evidence from Asia-Pacific countries." International Review of Financial Analysis. 88, pp. 1-16. https://doi.org/10.1016/j.irfa.2023.102641

The evolution and determinants of corporate social responsibility (CSR) disclosure in a developing country: extent and quality

Soobaroyen, Teerooven, Ramdhony, Dinesh, Rashid, Afzalur and Gow, Jeff. 2023. "The evolution and determinants of corporate social responsibility (CSR) disclosure in a developing country: extent and quality." Journal of Accounting in Emerging Economies. 13 (2), pp. 300-330. https://doi.org/10.1108/JAEE-02-2020-0031

The Influence of Corporate Governance and Corporate Foundations on Corporate Social Responsibility (CSR) Reporting Practices

Ramdhony, Dineshwar, Rashid, Afzalur, Gow, Jeff and Soobaroyen, Teerooven. 2022. "The Influence of Corporate Governance and Corporate Foundations on Corporate Social Responsibility (CSR) Reporting Practices." Journal of African Business. 23 (3), pp. 816-832. https://doi.org/10.1080/15228916.2021.1952521

Impact of the Hayne Royal Commission on the Operating Model of Australian Financial Advice Firms

Abu-Taleb, Mohammad. 2022. Impact of the Hayne Royal Commission on the Operating Model of Australian Financial Advice Firms. Doctorate other than PhD Doctor of Business Administration. University of Southern Queensland. https://doi.org/10.26192/wq784

Carbon disclosure, carbon performance and financial performance: international evidence

Siddique, Md Abubakar, Akhtaruzzaman, Md, Rashid, Afzalur and Hammami, Helmi. 2021. "Carbon disclosure, carbon performance and financial performance: international evidence." International Review of Financial Analysis. 75, pp. 1-15. https://doi.org/10.1016/j.irfa.2021.101734

Do gender-diverse boards over-invest in corporate social responsibility (CSR)?

Ramdhony, Dinesh, Rashid, Afzalur and Gow, Jeff. 2021. "Do gender-diverse boards over-invest in corporate social responsibility (CSR)?" Gender, Technology and Development. 25 (1), pp. 43-67. https://doi.org/10.1080/09718524.2021.1880038

Board independence and corporate social responsibility reporting: mediating role of stakeholder power

Rashid, Afzalur. 2021. "Board independence and corporate social responsibility reporting: mediating role of stakeholder power." Management Research Review: Communication of emergent international management research. 44 (8), pp. 1217-1240. https://doi.org/10.1108/MRR-09-2020-0590

The Hayne Royal Commission and the financial planning advice: A review of the impact on the operating model of financial advice firms

Abu-Taleb, Mohammad, Rashid, Afzalur and Shams, Syed. 2021. "The Hayne Royal Commission and the financial planning advice: A review of the impact on the operating model of financial advice firms." Financial Planning Research Journal. 6 (1), pp. 74-85.

Corporate social responsibility reporting: meeting stakeholders expectations or efficient allocation of resources?

Rashid, Afzalur. 2021. "Corporate social responsibility reporting: meeting stakeholders expectations or efficient allocation of resources?" International Journal of Accounting and Information Management. 29 (2), pp. 280-304. https://doi.org/10.1108/IJAIM-09-2020-0150

Institutional shareholding and corporate social responsibility reporting: evidence from Bangladesh

Rashid, Afzalur. 2021. "Institutional shareholding and corporate social responsibility reporting: evidence from Bangladesh." Journal of Asia Business Studies. 15 (1), pp. 153-173. https://doi.org/10.1108/JABS-09-2019-0285

CEO power and corporate social responsibility (CSR) disclosure: does stakeholder influence matter?

Rashid, Afzalur, Shams, Syed, Bose, Sudipta and Khan, Habib. 2020. "CEO power and corporate social responsibility (CSR) disclosure: does stakeholder influence matter?" Managerial Auditing Journal. 35 (9), pp. 1279-1312. https://doi.org/10.1108/MAJ-11-2019-2463

What drives green banking disclosure? An institutional and corporate governance perspective

Bose, Sudipta, Khan, Habib Zaman, Rashid, Afzalur and Islam, Shajul. 2018. "What drives green banking disclosure? An institutional and corporate governance perspective." Asia Pacific Journal of Management. 35 (2), pp. 501-527. https://doi.org/10.1007/s10490-017-9528-x

The influence of corporate governance practices on corporate social responsibility reporting

Rashid, Afzalur. 2018. "The influence of corporate governance practices on corporate social responsibility reporting." Social Responsibility Journal. 14 (1), pp. 20-39. https://doi.org/10.1108/SRJ-05-2016-0080

Does corporate social responsibility reporting enhance shareholders’ value? A simultaneous equation approach

Rashid, Afzalur. 2018. "Does corporate social responsibility reporting enhance shareholders’ value? A simultaneous equation approach." Journal of Financial Reporting and Accounting. 16 (1), pp. 158-178. https://doi.org/10.1108/JFRA-10-2016-0084

Corporate board gender diversity and corporate social responsibility reporting in Malaysia

Binti Ju Ahmad, Nurulyasmin, Rashid, Afzalur and Gow, Jeff. 2018. "Corporate board gender diversity and corporate social responsibility reporting in Malaysia." Gender, Technology and Development. 22 (2), pp. 87-108. https://doi.org/10.1080/09718524.2018.1496671

Board independence and firm performance: evidence from Bangladesh

Rashid, Afzalur. 2018. "Board independence and firm performance: evidence from Bangladesh." Future Business Journal. 4, pp. 34-49. https://doi.org/10.1016/j.fbj.2017.11.003

Board Independence and Corporate Social Responsibility (CSR) Reporting in Malaysia

Binti Ju Ahmad, Nurulyasmin, Rashid, Afzalur and Gow, Jeff. 2017. "Board Independence and Corporate Social Responsibility (CSR) Reporting in Malaysia." Australasian Accounting Business and Finance Journal. 11 (2), pp. 61-85. https://doi.org/10.14453/aabfj.v11i2.5

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. https://doi.org/10.1108/JFRA-06-2018-0052

Board meeting frequency and corporate social responsibility (CSR) reporting: evidence from Malaysia

Binti Ju Ahmad, Nurulyasmin, Rashid, Afzalur and Gow, Jeff. 2017. "Board meeting frequency and corporate social responsibility (CSR) reporting: evidence from Malaysia." Corporate Board: role, duties and composition. 13 (1-1), pp. 87-99. https://doi.org/10.22495/cbv13i1c1art3

Renewable and non-renewable energy use and its relationship with economic growth in Myanmar

Ahmed, Shakoor, Alam, Khorshed, Sohag, Kazi, Gow, Jeff, Rashid, Afzalur and Akter, Mohsina. 2019. "Renewable and non-renewable energy use and its relationship with economic growth in Myanmar." Environmental Science and Pollution Research. 26 (22), pp. 22812-22825. https://doi.org/10.1007/s11356-019-05491-6

Militarisation, energy consumption, CO2 emissions and economic growth in Myanmar

Ahmed, Shakoor, Alam, Khorshed, Rashid, Afzalur and Gow, Jeff. 2020. "Militarisation, energy consumption, CO2 emissions and economic growth in Myanmar." Defence and Peace Economics. 31 (6), pp. 615-641. https://doi.org/10.1080/10242694.2018.1560566

Managerial ownership and agency cost: evidence from Bangladesh

Rashid, Afzalur. 2016. "Managerial ownership and agency cost: evidence from Bangladesh." Journal of Business Ethics. 137 (3), pp. 609-621. https://doi.org/10.1007/s10551-015-2570-z

The influence of ownership structures and board practices on corporate social disclosures in a developing country

Rashid, Afzalur and Lodh, Sudhir. 2008. "The influence of ownership structures and board practices on corporate social disclosures in a developing country." British Accounting Association Annual Conference (2008). London, United Kingdom 15 - 16 Sep 2008

CEO duality and corporate social responsibility reporting: evidence from Malaysia

Binti Ju Ahmad, Nurulyasmin, Rashid, Afzalur and Gow, Jeff. 2017. "CEO duality and corporate social responsibility reporting: evidence from Malaysia." Corporate Ownership and Control. 14 (2), pp. 69-81. https://doi.org/10.22495/cocv14i2art7

The influence of corporate governance reforms and firm performance: evidence from emerging economics

Hossain, Amzad and Rashid, Afzalur. 2009. "The influence of corporate governance reforms and firm performance: evidence from emerging economics." American Canadian Conference for Academic Disciplines 2009. Toronto, Canada 25 - 28 May 2009 Canada.

Revisiting agency theory: evidence of board independence and agency cost from Bangladesh

Rashid, Afzalur. 2015. "Revisiting agency theory: evidence of board independence and agency cost from Bangladesh." Journal of Business Ethics. 130 (1), pp. 181-198. https://doi.org/10.1007/s10551-014-2211-y

The influence of stakeholder power on corporate social responsibility: evidence from a relationship-based economy

Rashid, Afzalur. 2015. "The influence of stakeholder power on corporate social responsibility: evidence from a relationship-based economy." Social Responsibility Journal. 11 (2), pp. 270-289. https://doi.org/10.1108/SRJ-09-2013-0109

Corporate intellectual capital reporting in Bangladesh

Rashid, Afzalur. 2013. "Corporate intellectual capital reporting in Bangladesh." International Journal of Learning and Intellectual Capital. 10 (2), pp. 107-121. https://doi.org/10.1504/IJLIC.2013.052909

Corporate governance, executive pay and firm performance: evidence from Bangladesh

Rashid, Afzalur. 2013. "Corporate governance, executive pay and firm performance: evidence from Bangladesh." International Journal of Management. 30 (2), pp. 556-575.

CEO duality and agency cost: evidence from Bangladesh

Rashid, Afzalur. 2013. "CEO duality and agency cost: evidence from Bangladesh." Journal of Management and Governance. 17 (4), pp. 989-1008. https://doi.org/10.1007/s10997-012-9213-x

Corporate governance, ownership structure and firm performance: evidence from an emerging economy

Rashid, Afzalur. 2012. "Corporate governance, ownership structure and firm performance: evidence from an emerging economy." Corporate Ownership and Control. 9 (4), pp. 441-455.

Reply to 'Response: board composition and firm performance: evidence from Bangladesh - a sceptical view'

Rashid, Afzalur, De Zoysa, Anura, Lodh, Sudhir and Rudkin, Kathy. 2012. "Reply to 'Response: board composition and firm performance: evidence from Bangladesh - a sceptical view'." Australasian Accounting Business and Finance Journal. 6 (3), pp. 121-131.

Corporate governance in Bangladesh: a quest for the accountability or legitimacy crisis?

Rashid, Afzalur. 2011. "Corporate governance in Bangladesh: a quest for the accountability or legitimacy crisis?" Devi, S. Susela and Hooper, Keith (ed.) Accounting in Asia. United Kingdom. Emerald. pp. 1-34

Largest blockholding and firm performance: evidence from an emerging economy

Rashid, Afzalur. 2011. "Largest blockholding and firm performance: evidence from an emerging economy." International Research Journal of Finance and Economics.

Board composition, board leadership structure and firm performance: evidence from Bangladesh

Rashid, Afzalur. 2009. "Board composition, board leadership structure and firm performance: evidence from Bangladesh." Segel, Naomi (ed.) 2009 Accounting and Finance Association of Australia and New Zealand Conference (2009 AFAANZ). Adelaide, Australia 05 - 07 Jul 2010 Melbourne, Australia. Accounting & Finance Association of Australia and New Zealand.

Corporate capital structure and firm performance: evidence from Bangladesh

Rashid, Afzalur and Hoque, Ariful. 2011. "Corporate capital structure and firm performance: evidence from Bangladesh." Academy of Taiwan Business Management Review. 7 (2), pp. 59-72.

Corporate capital structure and firm performance: evidence from a developing country

Rashid, Afzalur. 2008. "Corporate capital structure and firm performance: evidence from a developing country." American Accounting Association Annual Meeting 2008. Anaheim, United States 03 - 06 Aug 2008

Corporate governance in Bangladesh: an overview

Rashid, Afzalur, De Zoysa, Anura and Rudkin, Kathy. 2007. "Corporate governance in Bangladesh: an overview." 19th Asian-Pacific Conference on International Accounting Issues. Kuala Lumpur, Malaysia 11 - 13 Nov 2007 Fresno, CA, United States.

Board leadership structure and firm performance: an examination of resource dependence role

Rashid, Afzalur. 2011. "Board leadership structure and firm performance: an examination of resource dependence role." Corporate Board: role, duties and composition. 7 (1), pp. 7-23.

CEO duality and firm performance: evidence from a developing country

Rashid, Afzalur. 2010. "CEO duality and firm performance: evidence from a developing country." Corporate Ownership and Control. 8 (1), pp. 163-175.

The influence of ownership structures and board practices on corporate social disclosures in Bangladesh

Rashid, Afzalur and Lodh, Sudhir. 2009. "The influence of ownership structures and board practices on corporate social disclosures in Bangladesh." Tsamenyi, Matthew and Uddin, Shahzad (ed.) Research in accounting in emerging economies. Bingley, United Kingdom. Emerald. pp. 211-237

Dividend policy and stock price volatility: evidence from Bangladesh

Rashid, Afzalur and Rahman, A. Z. M. Anisur. 2008. "Dividend policy and stock price volatility: evidence from Bangladesh." Journal of Applied Business and Economics. 8 (4), pp. 71-81.

Corporate intellectual capital disclosure in a non-mandatory disclosure regime

Rashid, Afzalur. 2010. "Corporate intellectual capital disclosure in a non-mandatory disclosure regime." Guthrie, James (ed.) 6th Asia Pacific Interdisciplinary Research in Accounting Conference (APIRA 2010). Sydney, Australia 12 - 13 Jul 2010 Sydney, Australia.

Board composition and firm performance: evidence from Bangladesh

Rashid, Afzalur, De Zoysa, Anura, Lodh, Sudhir and Rudkin, Kathy. 2010. "Board composition and firm performance: evidence from Bangladesh." Australasian Accounting Business and Finance Journal. 4 (1), pp. 76-95.