2021
DOI: 10.6007/ijarafms/v11-i1/8463
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How is the International Financial Reporting Standards Adjudged? Assessing the Macroeconomic and Financial Market Development Factors Effects for African Evidence

Abstract: Global continents, especially Europe, have marked the relevancy of International Financial Reporting Standard (IFRS) adoption since its development by the International Accounting Standard Board (IASB). However, a large number of African countries have not adopted it. This study specifically examines the IFRS adopters and non-adopters of African countries which are explained by both macroeconomic and financial market development factors. The study used binary panel logistic regression for estimation of 38 coun… Show more

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