会计信息质量外文文献 Adoption of International Financial Reporting Standard and Accounting Information Quality.pdf
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Research Journal of Finance and Accounting
ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online)
Vol.9, No.4, 2018
Adoption of International Financial Reporting Standard and
Accounting Information Quality
Tasiu Tijjani Kademi Musa Muhammad Ibrahim Haruna Shehu
Rabiu Musa Kwankwaso College of Advanced and Remedial Studies Tudun Wada Kano Nigeria P.o.Box 5396
General Post Office Kano Nigeria
Abstract
The aim of this paper is to review previous literatures on IFRS adoption and whether the adoption will help in
improving accounting quality.Many countries both developed and developing adopts or permits the use of
International Financial Reporting Standards (‘IFRS’) by publicly listed companies with the aim of achieving
higher information quality and accounting comparability. However, based on the reviewed articles the empirical
evidence proved to be conflicting with some evidenced the benefits of IFRS adoption on the accounting
information quality although many state that’s these benefits of the adoption defend largely on other external
factors such as countries’ legal and level of enforcement, culture and investor protection while others found no
any benefits arising from the IFRS adoption in respect of information quality.
Keywords: IFRS, Adoption, Information Quality
1. Introduction
Accounting theory argues that financial reporting reduces information asymmetry by disclosing relevant and
timely information (Soderstrom Sun 2007). Due to the fact that, there is a consi
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