Firm characteristics and compliance with IAS/IFRS

Alnaas, Ali Abdullah Ali; Rashid, Afzalur

doi:10.1108/jfra-06-2018-0052

Cited by 15 publications

(12 citation statements)

References 138 publications

(225 reference statements)

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“…The findings are thus in line with the conclusions of Tsalavoutas (2011), which found, in a more crosssectional study on the subject, differences between the levels of disclosures for IAS 19, IAS 36, and IAS 37. It also corroborates, in another perspective, the divergences between the levels of disclosure identified and the different studies that used, individually, the same IAS and IFRS proposed in this study, namely for IFRS 13 (Kasyan et al, 2018;Matiş et al, 2013), IAS 19 (Street & Gray, 2002), IAS 36 (Glaum et al, 2013;Paugam et al, 2013), and IAS 37 (Alnaas & Rashid, 2019).…”

Section: Discussion Of Resultssupporting

confidence: 88%

“…Regarding size, the literature is identified in line with the initial propositions, with a predominance of investigations that find a positive association (Ali et al 2004;Alkababji, 2016;Alnaas & Rashid, 2019;Demir & Bahadir, 2014;Devalle & Rizzato, 2013;Guerreiro, 2006;Lopes & Rodrigues, 2007;Matiş et al, 2013;Oliveira & Lemes, 2011;Owusu-Ansah, 1998;Richardson & Welker, 2001;Santos et al, 2014;Singhvi & Desai, 1971;Street & Gray, 2002;Wallace & Naser,1995;Zarzeski, 1996). On profitability, there is research that found a positive relationship (Ali et al, 2004), but also the opposite (Wallace & Naser, 1995).…”

Section: Theoretical Frameworkmentioning

confidence: 76%

See 1 more Smart Citation

The explanatory factors of disclosures related to the discount rates by listed entities in Portugal

Assunção

Albuquerque

2023

Rev. contab. finanç.

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This paper aims to identify the explanatory factors of mandatory disclosure (MD) and voluntary disclosure (VD) levels related to discount rates, based on disclosure theories. The size, leverage, profitability, and audit firms were selected from different theories, namely agency theory, signaling theory, positive accounting theory, including the political cost hypothesis, and the cost of capital theory. Furthermore, the materiality (weight of the items) and the relevance (nature) of the topic were also considered, based on the evidence already obtained in the literature. Research on disclosures related to discount rates has been assessed either as an incidental topic or from a limited-scope analysis, particularly with respect to MDs. This paper assesses this topic as its specific object of analysis for both MD and VD. The use of the discount rate has been assuming growing importance within financial reporting. Therefore, this topic should deserve particular attention from international standard-setting bodies. The understanding of the proper set of items to be disclosed and understanding the factors that explain its disclosure, aligned with the efforts to assure its compliance by legal authorities, may contribute to reducing asymmetries and increasing transparency in entities' financial reporting. This study uses the method of archival research and content analysis of consolidated reports and accounts for the year 2020 of listed entities in Euronext Lisboa. Regression models were used, having disclosure indices related to discount rates as dependent variables. This paper finds a positive association between disclosures related to discount rates and the entity’s size, as well as the materiality and the relevance, assessed by the weight of the items and the nature of the topic under assessment, respectively. It adds new explanatory factors on the VDs and MDs related to discount rates in a broader perspective of analysis.

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Section: Discussion Of Resultssupporting

confidence: 88%

Section: Theoretical Frameworkmentioning

confidence: 76%

The explanatory factors of disclosures related to the discount rates by listed entities in Portugal

Assunção

Albuquerque

2023

Rev. contab. finanç.

View full text Add to dashboard Cite

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“…Similarly, Elghaffar et al (2019) found an increase in the level of risk disclosure in Egyptian banks, and Ebrahim and Abdel Ebrahim and Fattah (2015) an increase in the level of compliance with the requirements of IAS 12 in Egyptian companies. Moreover, Alnaas and Rashid (2019) demonstrate that compliance with IFRS in companies in North African countries (Morocco, Tunisia, Egypt) is positively affected by institutional ownership.…”

Section: Institutional Ownershipmentioning

confidence: 94%

Does Governance Affect Compliance with IFRS 7?

Hussainey

Albitar

2021

JRFM

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Although there has been considerable research on the impact of corporate governance on corporate voluntary disclosure, empirical evidence on how governance affects compliance with mandatory disclosure requirements is limited. We contribute to governance and disclosure literature by examining the impact of corporate governance on compliance with IFRS 7 for the banking sector in Gulf Cooperation Council (GCC). We use a self-constructed disclosure index to measure compliance with IFRS 7. We use regression analyses to examine the impact of board characteristics, audit committee characteristics and ownership structure on compliance with IFRS 7. Using a sample of 335 bank-year observations for GCC listed banks over the period 2011–2017, we report evidence that corporate governance variables affect compliance with IFRS 7. However, the significance of these variables depends on the type of the regression model used. Our findings suggest that governance matters for mandatory disclosure requirements. So to improve the level of compliance, regulators, official authorities, and policymakers should intensify their efforts toward improving corporate governance codes, following up their implementation and enhancing the enforcement mechanisms.

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“…Bananuka et al (2019a) and Bananuka et al (2019b) found that ownership structure and capital structure are not significant predictors of IFRS adoption. However, Alnaas and Rashid (2019) suggest that ownership structure increases the level of compliance with IFRS. The operationalization of the main study variables as well as control variables are presented in Table 2.…”

Section: Methodsmentioning

confidence: 99%

Intellectual capital: mediator of board of directors’ effectiveness and adoption of International Financial Reporting Standards

Tumwebaze

Bananuka

Alinda

et al. 2020

JFRA

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Purpose The purpose of this paper is twofold: to test whether intellectual capital mediates the relationship between board of directors’ effectiveness and adoption of International Financial Reporting Standards (IFRS) and to examine the contribution of the specific elements of intellectual capital and board of directors’ effectiveness to adoption of IFRS. Design/methodology/approach This study is cross-sectional. Usable questionnaires were received from 67 microfinance institutions (MFIs) that are members of the Association of MFIs of Uganda. The data was analyzed using Statistical Package for Social Sciences and MedGraph program (Excel version). Findings Results indicate that intellectual capital mediates the relationship between board of directors’ effectiveness and adoption of IFRS. Results further indicate that board independence and board meetings contribute significantly to the adoption of IFRS unlike board size and board committees. Results also indicate that in the intellectual capital elements, only structural capital and human capital significantly contribute to the adoption of IFRS unlike relational capital. Originality/value This study provides more insights on our understanding of the relationship between intellectual capital, board of directors’ effectiveness and adoption of IFRS. Specifically, it provides first time evidence of the mediation effect of intellectual capital in the relationship between board of directors’ effectiveness and adoption of IFRS using evidence from an African developing country – Uganda. Further, this paper adds to existing literature on corporate governance and reporting practices, as it provides more insights on the contribution of specific elements of board of directors’ effectiveness and intellectual capital to adoption of IFRS.

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Firm characteristics and compliance with IAS/IFRS

Cited by 15 publications

References 138 publications

The explanatory factors of disclosures related to the discount rates by listed entities in Portugal

The explanatory factors of disclosures related to the discount rates by listed entities in Portugal

Does Governance Affect Compliance with IFRS 7?

Intellectual capital: mediator of board of directors’ effectiveness and adoption of International Financial Reporting Standards

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