The Impact of Firm Characteristics on IFRS 8 Disclosure in the Transition Period in Nigeria

Ibrahim, Kabir

doi:10.20472/es.2015.4.4.001

Cited by 4 publications

(9 citation statements)

References 14 publications

(18 reference statements)

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“…This outcome is in line with Chukwu et al (2019).The size of a company also has a significant positive effect on compliance with IFRS 1. This notion was also supported by previous studies (Glaum et al, 2013;Ibrahim, 2015;Uyar et al, 2016). On the other…”

Section: Discussionsupporting

confidence: 87%

“…The study also used a checklist for the level of compliance. In Nigeria, Ibrahim (2015) found that all the company attributes listed above are positively associated with compliance with IFRS 8.…”

Section: Introductionmentioning

confidence: 99%

“…In Nigeria, Ibrahim (2015) analyzed the effect of company attributes on compliance with IFRS. The author used a sample of 97 companies listed on the Nigerian Stock Exchange.…”

Section: Introductionmentioning

confidence: 99%

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Factors Influencing the Extent of Corporate Compliance with International Financial Reporting Standards in South Africa

Putsai

Mkhize

2021

5002

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The main objective of this study is to investigate the effects of company attributes on compliance with International Financial Reporting Standards (IFRS). The study used a sample of 46 listed companies on the Johannesburg Stock Exchange (JSE) covering the period from 1993 to 2017. With an average compliance level of 88.21304, it is concluded that South Africa’s listed firms have significantly complied with IFRS 1. Using panel data to analyze the effects of company attributes, size and leverage have a significant positive effect on IFRS 1 compliance. On the other hand, the coefficients of Earnings Per Share (EPS) and Return on Total Assets (ROTA) are negative and significant. This similarly implies that ROTA and EPS are important factors driving the compliance level of the companies in South Africa with the IFRS 1 disclosure. EPS and ROTA also exhibit an inverse relationship with the compliance level. Carrying out a longitudinal study helps to produce more recent evidence on the quality of IFRS financial reports in South Africa. The outcome of the study is beneficial to international literature as it provides enough evidence on the benefits of adopting IFRS adoption.

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Section: Discussionsupporting

confidence: 87%

Section: Introductionmentioning

confidence: 99%

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Factors Influencing the Extent of Corporate Compliance with International Financial Reporting Standards in South Africa

Putsai

Mkhize

2021

5002

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“…In segment information research conducted by Schvirck, Lunkes and Gasparetto (2013) found that large companies will provide more segment information. The same results were also shown by Muhammad and Siregar (2014) and Ibrahim (2015) the size of the company has a positive effect on the extent of segment information disclosure. Alfraih and Alanezi (2011), Alfraih and Alshammari (2016) consistently show that firm size affects the disclosure of operating segments.…”

Section: Effect Of Company Size On the Level Of Disclosure Of Operating Segmentssupporting

confidence: 74%

“…Companies audited by big-4 audit firm tend to provide more disclosures. Alfraih and Alanezi (2011) and Alanezi's research, Alfraih Alshammari (2016) found that companies audited by big-4 audit firm revealed more segment information, as well as research results from Fakfah, Shabou, Pige (2018), Ibrahim (2015) and Muhammad and Siregar (2014) found the same results.…”

Section: Effect Of Quality Of Auditors On Operating Segmentsmentioning

confidence: 79%

Are Financial Distress and Firm Characteristics Restrict The Operatin Segment Disclosure in Marine Industry?

Ruwanti

Rambe

2020

AAR

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<em>This study aims to examine the effect of financial distress and several factors on company characteristics, firm size, audit quality and public ownership at the level of disclosure of operating segments in marine companies listed on the Indonesia Stock Exchange. 24 populations were observed from 2013 to 2017 and obtained a sample of 10 marine sector companies with purposive sampling method. Observation results obtained an average operating segment disclosure rate of 69%. We found companies with financial difficulties limiting disclosure of operating segments. We also find public ownership influencing the level of disclosure of operating segments. However, it failed to prove the effect of firm size and auditor quality on the operating segment disclosure level </em>

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A longitudinal investigation of IFRS-8 implementation: evidence from Qatar

Ahmed¹,

Alkurdi²,

Mardini³

2022

AAJFA

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The main objective of the current study is to investigate the Segmental Information Reporting (SIR) of Qatari listed firms covering the period from 2009 to 2018. Design/methodology/approach: the sample comprise all companies listed on Qatar Stock Exchange (QSE) at the end of 2009. A disclosure index was developed to determine the extent of SIR amongst the sample companies. The study used a longitudinal empirical analysis approach; a year-by-year analysis. Findings: The findings revealed a gradual upsurge and awareness of the requirements of IFRS-8 from year to year. Moreover, the reported results suggest that the postimplementation review of IFRS-8 has had a large and positive impact on SIR disclosures since 2014. Practical Implications: This research should provide substantive insights for regulators and standard-setters in identifying best practices and spreading awareness of SIR, which in turn should allow SIR practices to become more standardised, making them easier to monitor and govern. Originality: To the best of the authors' knowledge, this is the first study that provides a longitudinal examination of segmental reporting practices in a developing country, such as Qatar, which permits direct examination of the progress made regarding the implementation and extent of SIR.

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The Impact of Firm Characteristics on IFRS 8 Disclosure in the Transition Period in Nigeria

Cited by 4 publications

References 14 publications

Factors Influencing the Extent of Corporate Compliance with International Financial Reporting Standards in South Africa

Factors Influencing the Extent of Corporate Compliance with International Financial Reporting Standards in South Africa

Are Financial Distress and Firm Characteristics Restrict The Operatin Segment Disclosure in Marine Industry?

A longitudinal investigation of IFRS-8 implementation: evidence from Qatar

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