The impact of IFRS mandatory adoption on KPIs disclosure quality

Hussainey, Khaled; Rouhou, Nadia Cheikh; Douagi, Wyème Ben Mrad; Alqatan, Ahmad

doi:10.22495/rgcv11i3p4

Cited by 3 publications

(3 citation statements)

References 69 publications

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“…For the last research direction, several recent studies suggest direct measures of disclosure quality changes specifically related to financial reporting. Some common measures such as the degree of separation of accounting data through the number of omitted items [19], absolute forecast error [29], multi-aspect composite indexes [30] and score measures calculated from indicators on financial statements main [31]. These studies all show a positive effect of IFRS application on disclosure quality with different levels.…”

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 92%

“…Applying IFRS is the accounting choice that managers want to increase the quality of income as well as operational efficiency. According to this theory, IFRS reduces information asymmetry and increases disclosure quality by improving the accuracy of claims [29,30]. Furthermore, agency theory is the basis for examining the impact of disclosure quality on performance [36].…”

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

“…According to agency theory, IFRS reduces information asymmetry and increases disclosure quality by improving the accuracy of claims [30]. Furthermore, agency theory is the basis for examining the impact of disclosure quality on performance [36].…”

Section: Hypothesis 1: Ifrs Application Has a Positive Impact On Firm...mentioning

confidence: 99%

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Impact of IFRS Application on Firm Performance Through Disclosure Quality

Nguyen Minh,

Nguyen Van,

Tran Thi Thanh

2023

Advances in Economics, Business and Management Research

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The paper examines the change of firm performance of listed companies by considering the influence of IFRS application. Furthermore, the mediating effect of disclosure quality is also considered in this study with Southeast Asian countries context. The application of IFRS has had a huge impact on the quality of financial reporting and thus increasing company performance. However, there has been a lack of studies integrating these factors into the same research model. The five-year dataset of companies listed on stock exchange of Southeast Asian countries during the period from 2017 to 2021 is used to investigate hypotheses. Additionally, we use the feasible general least squares estimation method to test the robustness of GMM estimation method results. The results exposed that there is positive and substantial influence of IFRS application on firm performance, which suitable for agency theory and economic theory of networks. Moreover, disclosure quality mediates the nexus between IFRS application and firm performance in Southeast Asian countries. According to the study's outcomes, the higher the disclosure quality, the less information is omitted. That is, the information presented in the financial statements is disclosed more fully and carries more relevant value. This contributes to a higher financial firm performance. Therefore, companies need to improve the disclosure quality of financial statements by improving the level of omission of material items, especially by speeding up the application of IFRS in countries.

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Section: Literature Review and Hypothesis Developmentmentioning

confidence: 92%

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

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Impact of IFRS Application on Firm Performance Through Disclosure Quality

Nguyen Minh,

Nguyen Van,

Tran Thi Thanh

2023

Advances in Economics, Business and Management Research

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Corporate performance modeling through disclosure quality at the level of developing countries in Southeast Asia

Abu Afifa,

Nguyen

2024

Economic Research-Ekonomska Istraživanja

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Does female board directorship affect the quality of KPI voluntary disclosure? Some evidence from French family firms

Boujelben

2024

MEDAR

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Purpose This paper aims to examine the impact of female board directorship on the quality of key performance indicators voluntary disclosure (hereafter QKPI). Further, this paper explores whether the presence of family board members mitigates the female directors’ effect on the QKPI. Design/methodology/approach This study explores closely held family firms listed on the CAC All-Tradable during 2015–2022. Findings The initial findings provide consistent evidence indicating a positive association between female board directorship and the QKPI. However, testing for the moderating effect of family board members on the linkage between female representation in the company’s boardroom and the QKPI reveals a negative relation. Originality/value This study focuses on gender equality in French-listed companies, a topic that has received little attention from researchers. The country and the period considered in this paper are noteworthy characteristics that enhance the value of this research. This study sheds light on issues concerning the 2016 law that requires quotas for women on boards of directors in French firms.

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The impact of IFRS mandatory adoption on KPIs disclosure quality

Cited by 3 publications

References 69 publications

Impact of IFRS Application on Firm Performance Through Disclosure Quality

Impact of IFRS Application on Firm Performance Through Disclosure Quality

Corporate performance modeling through disclosure quality at the level of developing countries in Southeast Asia

Does female board directorship affect the quality of KPI voluntary disclosure? Some evidence from French family firms

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