THE FINANCIAL CONSEQUENCES OF ADOPTING IFRS (EVIDENCE FROM DEVELOPED AND EMERGING COUNTRIES): A REVIEW

dc.contributor.author	Dr. Bashaer Khudhair Abbas Alkhafaji
dc.contributor.author	Hayder Salim Mousa Alzubaidi
dc.date.accessioned	2025-12-31T14:37:46Z
dc.date.issued	2024-03-20
dc.description.abstract	Previous literature on reliance on IFRS has been accompanied by its gradual spread and impact on various accounting dimensions, starting with developed countries such as Western European countries and Australia and later reaching emerging countries. Therefore, using the inductive approach, our research aims to present the most important previous research that dealt with two financial periods, including a period before and after adopting the (IFRS), to demonstrate its negative and positive impact in various parts of the world.
dc.format	application/pdf
dc.identifier.uri	https://scholarexpress.net/index.php/wefb/article/view/3945
dc.identifier.uri	https://asianeducationindex.com/handle/123456789/48252
dc.language.iso	eng
dc.publisher	Scholar Express Journals
dc.relation	https://scholarexpress.net/index.php/wefb/article/view/3945/3361
dc.rights	https://creativecommons.org/licenses/by-nc-nd/4.0
dc.source	World Economics and Finance Bulletin; Vol. 32 (2024): WEFB; 111-118
dc.source	2749-3628
dc.subject	IFRS standards
dc.subject	financial consequences
dc.title	THE FINANCIAL CONSEQUENCES OF ADOPTING IFRS (EVIDENCE FROM DEVELOPED AND EMERGING COUNTRIES): A REVIEW
dc.type	info:eu-repo/semantics/article
dc.type	info:eu-repo/semantics/publishedVersion
dc.type	Peer-reviewed Article

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