Factors influencing the adoption of International Financial Reporting Standards (IFRS) : evidence from Iraq

Factors influencing the adoption of International Financial Reporting Standards (IFRS) : evidence from Iraq

The purpose of this study is to examine the adoption level of the international financial reporting standards (IFRSs) in Iraqi companies. Data in the form of descriptive financial results taken in the year 2015 of 32 companies listed on Iraqi stock exchange were used in this study. It is found that...

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Main Author: Abdullah, Rasool Salman Mohamed
Format: Thesis
Language:English
English
Published: 2016
Subjects:
HF5601-5689 Accounting
Online Access:https://etd.uum.edu.my/6746/1/s817827_01.pdf
https://etd.uum.edu.my/6746/2/s817827_02.pdf
https://etd.uum.edu.my/6746/
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Institution: Universiti Utara Malaysia
Language: English
English
id my.uum.etd.6746
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spelling my.uum.etd.67462023-03-09T02:18:25Z https://etd.uum.edu.my/6746/ Factors influencing the adoption of International Financial Reporting Standards (IFRS) : evidence from Iraq Abdullah, Rasool Salman Mohamed HF5601-5689 Accounting The purpose of this study is to examine the adoption level of the international financial reporting standards (IFRSs) in Iraqi companies. Data in the form of descriptive financial results taken in the year 2015 of 32 companies listed on Iraqi stock exchange were used in this study. It is found that the level of IFRS adoption in Iraq is less than 50%. Regression result indicates a positive and significant relationship between IFRS with the firm size and net profit and board size. However, the effect of foreign ownership on the adoption of IFRS in the Republic of Iraq is discovered to be insignificant. 2016 Thesis NonPeerReviewed text en https://etd.uum.edu.my/6746/1/s817827_01.pdf text en https://etd.uum.edu.my/6746/2/s817827_02.pdf Abdullah, Rasool Salman Mohamed (2016) Factors influencing the adoption of International Financial Reporting Standards (IFRS) : evidence from Iraq. Masters thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic HF5601-5689 Accounting
spellingShingle HF5601-5689 Accounting
Abdullah, Rasool Salman Mohamed
Factors influencing the adoption of International Financial Reporting Standards (IFRS) : evidence from Iraq
description The purpose of this study is to examine the adoption level of the international financial reporting standards (IFRSs) in Iraqi companies. Data in the form of descriptive financial results taken in the year 2015 of 32 companies listed on Iraqi stock exchange were used in this study. It is found that the level of IFRS adoption in Iraq is less than 50%. Regression result indicates a positive and significant relationship between IFRS with the firm size and net profit and board size. However, the effect of foreign ownership on the adoption of IFRS in the Republic of Iraq is discovered to be insignificant.
format Thesis
author Abdullah, Rasool Salman Mohamed
author_facet Abdullah, Rasool Salman Mohamed
author_sort Abdullah, Rasool Salman Mohamed
title Factors influencing the adoption of International Financial Reporting Standards (IFRS) : evidence from Iraq
title_short Factors influencing the adoption of International Financial Reporting Standards (IFRS) : evidence from Iraq
title_full Factors influencing the adoption of International Financial Reporting Standards (IFRS) : evidence from Iraq
title_fullStr Factors influencing the adoption of International Financial Reporting Standards (IFRS) : evidence from Iraq
title_full_unstemmed Factors influencing the adoption of International Financial Reporting Standards (IFRS) : evidence from Iraq
title_sort factors influencing the adoption of international financial reporting standards (ifrs) : evidence from iraq
publishDate 2016
url https://etd.uum.edu.my/6746/1/s817827_01.pdf
https://etd.uum.edu.my/6746/2/s817827_02.pdf
https://etd.uum.edu.my/6746/
_version_ 1761621569161920512

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