The perception of accountants on IFRS adoption: Evidence from Libya

International Financial Reporting Standards (IFRS) is being adopted by many countries in the world. The purpose of this study is to examine factors that affect an adoption of IFRS in Libya from the perception of Libyan companies’ accountants. This study has been conducted using a survey of 288 distr...

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Main Author:	Albaskri, Ibrahim K.M.
Format:	Thesis
Language:	eng eng
Published:	2015
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/5576/1/s815846_01.pdf https://etd.uum.edu.my/5576/2/s815846_02.pdf
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id	my-uum-etd.5576
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Salim, Basariah
topic	HF5601-5689 Accounting
spellingShingle	HF5601-5689 Accounting Albaskri, Ibrahim K.M. The perception of accountants on IFRS adoption: Evidence from Libya
description	International Financial Reporting Standards (IFRS) is being adopted by many countries in the world. The purpose of this study is to examine factors that affect an adoption of IFRS in Libya from the perception of Libyan companies’ accountants. This study has been conducted using a survey of 288 distributed questionnaires in 2015. The questionnaires have been distributed to Libyan companies’ accountants. The results reveal that professional bodies and government policy positively significant to an adoption of IFRS in Libya. However, capital market and education level are not significant to the adoption of IFRS in Libya
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Albaskri, Ibrahim K.M.
author_facet	Albaskri, Ibrahim K.M.
author_sort	Albaskri, Ibrahim K.M.
title	The perception of accountants on IFRS adoption: Evidence from Libya
title_short	The perception of accountants on IFRS adoption: Evidence from Libya
title_full	The perception of accountants on IFRS adoption: Evidence from Libya
title_fullStr	The perception of accountants on IFRS adoption: Evidence from Libya
title_full_unstemmed	The perception of accountants on IFRS adoption: Evidence from Libya
title_sort	perception of accountants on ifrs adoption: evidence from libya
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2015
url	https://etd.uum.edu.my/5576/1/s815846_01.pdf https://etd.uum.edu.my/5576/2/s815846_02.pdf
_version_	1747827953299881984
spelling	my-uum-etd.55762021-03-18T03:41:45Z The perception of accountants on IFRS adoption: Evidence from Libya 2015 Albaskri, Ibrahim K.M. Salim, Basariah Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5601-5689 Accounting International Financial Reporting Standards (IFRS) is being adopted by many countries in the world. The purpose of this study is to examine factors that affect an adoption of IFRS in Libya from the perception of Libyan companies’ accountants. This study has been conducted using a survey of 288 distributed questionnaires in 2015. The questionnaires have been distributed to Libyan companies’ accountants. The results reveal that professional bodies and government policy positively significant to an adoption of IFRS in Libya. However, capital market and education level are not significant to the adoption of IFRS in Libya 2015 Thesis https://etd.uum.edu.my/5576/ https://etd.uum.edu.my/5576/1/s815846_01.pdf text eng public https://etd.uum.edu.my/5576/2/s815846_02.pdf text eng public masters masters Universiti Utara Malaysia Abd-Elsalam, Omneya H, & Weetman, Pauline. (2003). Introducing international accounting standards to an emerging capital market: relative familiarity and language effect in Egypt. Journal of International Accounting, Auditing and Taxation, 12(1), 63-84. Abdolmohammadi, M. J., & Tucker, R. R. (2002). The influence of accounting and auditing on a country's economic development. Review of Accounting and Finance, 1(3), 42-53. Ahmad, Nassr S, & Gao, Simon S. (2004). Changes, problems and challenges of accounting education in Libya. Accounting Education, 13(3), 365-390. Al-Abiyad, Shala Abulgacem, & Al-Hadad, Ali Ahmed. (2012). 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The perception of accountants on IFRS adoption: Evidence from Libya

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