Compliance with IFRS 3, IAS 36 and IAS 38 by Canadian Companies: Economic Incentives or Opportunistic Choices?

Affes, Houda; Makni-Fourati, Yosra

doi:10.2139/ssrn.3318437

Cited by 1 publication

(1 citation statement)

References 36 publications

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“…Abdullah (2011), Bagudo et al (2018), Almaqtari (2019), and Krismiaji (2019) found a positive relationship between the size of the audit committee and the degree of compliance with IFRS. Conversely, Affes and Makni-Fourati (2019), Juhmani (2017), Agyei-Mensah (2019b), and Mnif and Znazen (2020) did not find any significant relationship between this variable and compliance with IFRS. Based on these discussions, we hypothesize that:…”

Section: Hypothesis 3 (H3)mentioning

confidence: 73%

Does Governance Affect Compliance with IFRS 7?

Hussainey

Albitar

2021

JRFM

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Although there has been considerable research on the impact of corporate governance on corporate voluntary disclosure, empirical evidence on how governance affects compliance with mandatory disclosure requirements is limited. We contribute to governance and disclosure literature by examining the impact of corporate governance on compliance with IFRS 7 for the banking sector in Gulf Cooperation Council (GCC). We use a self-constructed disclosure index to measure compliance with IFRS 7. We use regression analyses to examine the impact of board characteristics, audit committee characteristics and ownership structure on compliance with IFRS 7. Using a sample of 335 bank-year observations for GCC listed banks over the period 2011–2017, we report evidence that corporate governance variables affect compliance with IFRS 7. However, the significance of these variables depends on the type of the regression model used. Our findings suggest that governance matters for mandatory disclosure requirements. So to improve the level of compliance, regulators, official authorities, and policymakers should intensify their efforts toward improving corporate governance codes, following up their implementation and enhancing the enforcement mechanisms.

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