Factors Affecting on the Adoption of International Financial Reporting Standards: Iraqi Evidence

The purpose of this study is to identify the factors that could explain the adoption of International Financial Reporting Standards (IFRS) by Iraqi companies. This study explains why Iraq, a developing country still has not adopted the IFRS, even though adoption of IFRS would result in improving th...

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Main Author:	Sharif, Hazhar P.
Format:	Thesis
Language:	eng eng
Published:	2010
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/2485/1/Hazhar_P._Sharif.pdf https://etd.uum.edu.my/2485/2/1.Hazhar_P._Sharif.pdf
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id	my-uum-etd.2485
record_format	uketd_dc
spelling	my-uum-etd.24852013-07-24T12:16:14Z Factors Affecting on the Adoption of International Financial Reporting Standards: Iraqi Evidence 2010 Sharif, Hazhar P. Abdul Latif, Rohaida College of Business (COB) College of Business HF5601-5689 Accounting The purpose of this study is to identify the factors that could explain the adoption of International Financial Reporting Standards (IFRS) by Iraqi companies. This study explains why Iraq, a developing country still has not adopted the IFRS, even though adoption of IFRS would result in improving the quality of corporate reporting practices and enhances the comparability, reliability, and relevancy of financial statements. This study also points out that there is an urgent need for Iraq to adopt the IFRS instead of still continues to practice the Unified Accounting System. More importantly, this study attempts to understand the factors that could encourage the adoption of IFRS by Iraq. The following factors have been selected: government policy, capital market, education level, professional bodies, and company size. Our results indicate that there are significant relationship between four variables which are (capital market, education level, professional bodies, company size) and adoption of IFRS except government policy. This study carried out using the quantitative method used questionnaires to collect primary data and, using data from 50 questionnaires that were distributed on Iraqi companies that are registered on the Iraqi stock exchange was analyzed using the package of SPSS. 2010 Thesis https://etd.uum.edu.my/2485/ https://etd.uum.edu.my/2485/1/Hazhar_P._Sharif.pdf application/pdf eng validuser https://etd.uum.edu.my/2485/2/1.Hazhar_P._Sharif.pdf application/pdf eng public http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000767400 masters masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Abdul Latif, Rohaida
topic	HF5601-5689 Accounting
spellingShingle	HF5601-5689 Accounting Sharif, Hazhar P. Factors Affecting on the Adoption of International Financial Reporting Standards: Iraqi Evidence
description	The purpose of this study is to identify the factors that could explain the adoption of International Financial Reporting Standards (IFRS) by Iraqi companies. This study explains why Iraq, a developing country still has not adopted the IFRS, even though adoption of IFRS would result in improving the quality of corporate reporting practices and enhances the comparability, reliability, and relevancy of financial statements. This study also points out that there is an urgent need for Iraq to adopt the IFRS instead of still continues to practice the Unified Accounting System. More importantly, this study attempts to understand the factors that could encourage the adoption of IFRS by Iraq. The following factors have been selected: government policy, capital market, education level, professional bodies, and company size. Our results indicate that there are significant relationship between four variables which are (capital market, education level, professional bodies, company size) and adoption of IFRS except government policy. This study carried out using the quantitative method used questionnaires to collect primary data and, using data from 50 questionnaires that were distributed on Iraqi companies that are registered on the Iraqi stock exchange was analyzed using the package of SPSS.
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Sharif, Hazhar P.
author_facet	Sharif, Hazhar P.
author_sort	Sharif, Hazhar P.
title	Factors Affecting on the Adoption of International Financial Reporting Standards: Iraqi Evidence
title_short	Factors Affecting on the Adoption of International Financial Reporting Standards: Iraqi Evidence
title_full	Factors Affecting on the Adoption of International Financial Reporting Standards: Iraqi Evidence
title_fullStr	Factors Affecting on the Adoption of International Financial Reporting Standards: Iraqi Evidence
title_full_unstemmed	Factors Affecting on the Adoption of International Financial Reporting Standards: Iraqi Evidence
title_sort	factors affecting on the adoption of international financial reporting standards: iraqi evidence
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2010
url	https://etd.uum.edu.my/2485/1/Hazhar_P._Sharif.pdf https://etd.uum.edu.my/2485/2/1.Hazhar_P._Sharif.pdf
_version_	1747827356640215040

Factors Affecting on the Adoption of International Financial Reporting Standards: Iraqi Evidence

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