Adoption of International Financial Reporting Standards (IFRS) and Measurement of Reporting Quality: A Review of Methodologies

International Business and Accounting Research Journal

Aminu Abdullahi¹  Musa Yelwa Abubakar¹ 

[1] Department of Accounting Usmanu Danfodiyo University

关键词: IFRS adoption;    reporting quality measurement;    review of methodologies;   

DOI  :  10.15294/ibarj.v1i2.10

学科分类：社会科学、人文和艺术（综合）

来源: Lembaga Pendidikan Profesional Cendekia Hotel and Business School

【 摘 要 】

This paper conceptually review the various models employed by previous studies in the measurement of reporting quality following the adoption of International Financial Reporting Standards (IFRS) around the world. In the review, attention is paid to the nature, appropriateness and limitations of each of the models identified. It was found that, the methodologies used in studying the relationship and impact of IFRS on reporting quality are classified into qualitative, quantitative and firm-specific attributes models on one hand, and direct and indirect models on the other hand. Finally, the study calls on researchers to be wary, by selecting appropriate method that commensurates with the objectives of their studies, and their ability to adequately mitigate the limitation of the model highlighted in the review.

【 授权许可】

CC BY