The Historical and Current Status of IFRS Adoption Around the World

Trimble, Madeline

doi:10.2139/ssrn.3276760

Cited by 9 publications

(8 citation statements)

References 50 publications

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“…This improvement allows firms to provide transparent, accountable and efficient reporting (IFRS Foundation, 2019). An increase in the International Financial Reporting Standards (IFRS) disclosure requirements allow for comparison of performances (Trimble, 2017) as firms that adopt the IFRS tend to provide comprehensive information (Ding et al, 2007) to reduce information asymmetry.…”

Section: Introductionmentioning

confidence: 99%

Firm’s size, mandatory adoption of IFRS and corporate risk disclosure among listed non-financial firms in Saudi Arabia

Alsheikh

Hassan

Mohd–Saleh

et al. 2021

AAMJAF

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This study examines the relationship between the mandatory adoption of International Financial Reporting Standards (IFRS) and the disclosures of corporate risk among non-financial firms in Saudi Arabia. Based on the observation of 320 firm-year from 2015 until 2017, this study reveals a positive relationship between the mandatory adoption of IFRS and the corporate risk disclosures. The relationship holds when we decompose corporate risk disclosures into financial and non-financial risk disclosures. The results are consistent for both the pooled Ordinary Least Squares (OLS) and random effects estimations. Additionally, the result is steady with all primary categories except risk management. We also provide evidence that large firms are more likely to adopt IFRS and reveal more risk information than small firms. This study’s findings are relevant for market regulators in their attempt to improve corporate risk disclosures among listed firms in Saudi Arabia.

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Section: Introductionmentioning

confidence: 99%

Firm’s size, mandatory adoption of IFRS and corporate risk disclosure among listed non-financial firms in Saudi Arabia

Alsheikh

Hassan

Mohd–Saleh

et al. 2021

AAMJAF

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“…The current study provides a more comprehensive bibliometric analysis than most prior studies (Abhimantra et al, 2013;Ball, 2016;Trimble, 2017;Hwang et al, 2018) on IFRS. Most prior bibliometric studies on IFRS used tables to analyze frequently cited journals, highly cited documents, highly cited authors, author factor loadings and comparison of IFRS implementation in the developed and emerging countries.…”

Section: Milestone Articles Over the Timelinementioning

confidence: 97%

“…Trimble (2017) explored the differences in IFRS adoption styles across the world by providing a detailed, up-to-date and objective view of IFRS adoption in the developing and the developed countries from 1990 to 2021 (as speculation). The study cross-referenced several authoritative IFRS adoption sources to provide a comprehensive, contemporary and historical account of IFRS adoption practices in 191 countries worldwide.…”

Section: Literature Reviewmentioning

confidence: 99%

Research productivity of International Financial Reporting Standards (IFRS) from 2003 to 2020

Tijjani¹,

Rehman²,

Peter³

et al. 2021

GKMC

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Purpose This study aims to examine the quantitative research productivity of International Financial Reporting Standards (IFRS) globally by using the bibliometric approach. The method was applied to articles indexed in the Scopus database to analyze the publication patterns, trends and research productivity of the selected papers. Design/methodology/approach Bibliometric analysis is applied to analyze research productivity of IFRS from 2003 to 2020. The method was applied to articles indexed in the Scopus database to analyze the publication patterns and research productivity of the selected papers. Findings This study finds that a good number of articles have been published on IFRS, the top five countries are the USA, UK, Australia, Germany and Canada. This clearly shows that developed markets have the highest number of publications on IFRS. This could be as a result of the early adoption of IFRS by those economies and owing to the interest of researchers in those markets. Most of the studies are quantitative in nature; this study indicates that publication on accounting standards is popular as the number of citations is significant; most of the articles have two or more authors and were published in top-ranking journals. Practical implications This study provides up-to-date literature on the global research productivity of IFRS; as a result, it supports the development of policies by the users of this accounting standards. The findings of this study also serve as a reference point for firms and regulators around the world. Given the thoroughness of the methodology of this study, the results make it easier to effectively identify the direction of research on the implementation of IFRS in organizations. Originality/value This study provides a more comprehensive bibliometric analysis on the growth of IFRS literature (2003–2020) in the Scopus database; most of the prior studies have covered relatively few areas of focus as well as a fewer number of high impact factor journals. The relevance of this finding is in uncovering different areas of IFRS research productivity globally.

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“…An indicator variable: 1 if the percentage of foreign subsidiaries that are located in countries with substantial adoption of IFRS as their accounting standards is below the median, 0 otherwise (Source: subsidiary information hand-collected from annual reports; information on IFRS adoption from https://www.ifrs.org/use-around-the-world/use-of-ifrs-standardsby-jurisdiction/; Trimble [2018]) LOWRULE:…”

Section: Ta|mentioning

confidence: 99%

Involvement of Component Auditors in Multinational Group Audits: Determinants, Audit Quality, and Audit Fees

Carson

Simnett

Thürheimer

et al. 2022

J of Accounting Research

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The Historical and Current Status of IFRS Adoption Around the World

Cited by 9 publications

References 50 publications

Firm’s size, mandatory adoption of IFRS and corporate risk disclosure among listed non-financial firms in Saudi Arabia

Firm’s size, mandatory adoption of IFRS and corporate risk disclosure among listed non-financial firms in Saudi Arabia

Research productivity of International Financial Reporting Standards (IFRS) from 2003 to 2020

Involvement of Component Auditors in Multinational Group Audits: Determinants, Audit Quality, and Audit Fees

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