Factors that affect the adoption of International Financial Reporting Standards in Libyan companies with moderating effect of foreign ownership
<p>International Financial Reporting Standards (IFRS) is a set of international accounting</p><p>standards, which facilitate the reporting of financial results of companies. The purpose</p><p>of this study is to examine the predic...
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HG Finance Abonwara, Kamal Masoud Ab Factors that affect the adoption of International Financial Reporting Standards in Libyan companies with moderating effect of foreign ownership |
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<p>International Financial Reporting Standards (IFRS) is a set of international accounting</p><p>standards, which facilitate the reporting of financial results of companies. The purpose</p><p>of this study is to examine the predictors and the effect of adopting IFRS on the</p><p>organizational level in Libya. The population consists of 2,212 respondents. Using the</p><p>random sample technique, the sample size accounted for 425 and a total of 248</p><p>responses were collected. The data was analysed using SPSS and AMOS. SPSS was</p><p>used to examine the data and conduct the descriptive analysis while AMOS was used</p><p>to conduct the regression analysis. The study proposed that perceived organizational</p><p>factors (POF) (accounting capabilities (AC), top management support (TMS), and</p><p>organizational readiness (OR), perceived technical factors (PTF) (compatibility</p><p>(COMP) and complexity (COX), and perceived environmental factors (PEF)</p><p>(government regulation (GR) and external pressure (ER) will affect the adoption of</p><p>IFRS which in turn will affect the organizational performance (OP) of accounting</p><p>companies in Libya. Foreign ownership (FO) is expected to be a moderating variable.</p><p>The findings showed that the POF (Coefficient=.284, P<0.05) are the most important</p><p>constructs followed by the PEF (Coefficient=.260, P<0.05) and the PTF</p><p>(Coefficient=.203, P<0.05). AC is the most important components of the POF followed</p><p>by TMS. In the PEF, only the External Pressure (EP) has a significant effect on the</p><p>adoption of IFRS. In the PTF, COMP has a positive effect on the adoption of IFRS</p><p>while COX has a negative effect. The adoption of IFRS has a positive effect on OP.</p><p>The moderating effect of FO was confirmed only between the POF and the adoption of</p><p>IFRS. Decision makers are advised to conduct training to enhance the AC of the</p><p>personnel in Libyan companies. They are also advised to adopt the IFRS because it has</p><p>a positive impact on the OP of Libyan companies.</p> |
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Abonwara, Kamal Masoud Ab |
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Abonwara, Kamal Masoud Ab |
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Abonwara, Kamal Masoud Ab |
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Factors that affect the adoption of International Financial Reporting Standards in Libyan companies with moderating effect of foreign ownership |
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Factors that affect the adoption of International Financial Reporting Standards in Libyan companies with moderating effect of foreign ownership |
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Factors that affect the adoption of International Financial Reporting Standards in Libyan companies with moderating effect of foreign ownership |
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Factors that affect the adoption of International Financial Reporting Standards in Libyan companies with moderating effect of foreign ownership |
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Factors that affect the adoption of International Financial Reporting Standards in Libyan companies with moderating effect of foreign ownership |
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factors that affect the adoption of international financial reporting standards in libyan companies with moderating effect of foreign ownership |
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Universiti Pendidikan Sultan Idris |
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Fakulti Pengurusan dan Ekonomi |
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2023 |
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oai:ir.upsi.edu.my:111562024-07-24 Factors that affect the adoption of International Financial Reporting Standards in Libyan companies with moderating effect of foreign ownership 2023 Abonwara, Kamal Masoud Ab HG Finance <p>International Financial Reporting Standards (IFRS) is a set of international accounting</p><p>standards, which facilitate the reporting of financial results of companies. The purpose</p><p>of this study is to examine the predictors and the effect of adopting IFRS on the</p><p>organizational level in Libya. The population consists of 2,212 respondents. Using the</p><p>random sample technique, the sample size accounted for 425 and a total of 248</p><p>responses were collected. The data was analysed using SPSS and AMOS. SPSS was</p><p>used to examine the data and conduct the descriptive analysis while AMOS was used</p><p>to conduct the regression analysis. The study proposed that perceived organizational</p><p>factors (POF) (accounting capabilities (AC), top management support (TMS), and</p><p>organizational readiness (OR), perceived technical factors (PTF) (compatibility</p><p>(COMP) and complexity (COX), and perceived environmental factors (PEF)</p><p>(government regulation (GR) and external pressure (ER) will affect the adoption of</p><p>IFRS which in turn will affect the organizational performance (OP) of accounting</p><p>companies in Libya. Foreign ownership (FO) is expected to be a moderating variable.</p><p>The findings showed that the POF (Coefficient=.284, P<0.05) are the most important</p><p>constructs followed by the PEF (Coefficient=.260, P<0.05) and the PTF</p><p>(Coefficient=.203, P<0.05). AC is the most important components of the POF followed</p><p>by TMS. In the PEF, only the External Pressure (EP) has a significant effect on the</p><p>adoption of IFRS. In the PTF, COMP has a positive effect on the adoption of IFRS</p><p>while COX has a negative effect. The adoption of IFRS has a positive effect on OP.</p><p>The moderating effect of FO was confirmed only between the POF and the adoption of</p><p>IFRS. Decision makers are advised to conduct training to enhance the AC of the</p><p>personnel in Libyan companies. They are also advised to adopt the IFRS because it has</p><p>a positive impact on the OP of Libyan companies.</p> 2023 thesis https://ir.upsi.edu.my/detailsg.php?det=11156 https://ir.upsi.edu.my/detailsg.php?det=11156 text eng openAccess Doctoral Universiti Pendidikan Sultan Idris Fakulti Pengurusan dan Ekonomi <p>Zeghal, D., Chtourou, S. M., & Fourati, Y. M. (2012). The effect of mandatory adoption of IFRS on earnings quality: Evidence from the European union. Journal of International Accounting Research, 11(2), 125. https://doi.org/10.2308/jiar-10221</p><p></p><p>Zeghal, D., & Lahmar, Z. (2016). 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