Index
Mohammad Nurunnabi
(Prince Sultan University, Saudi Arabia)
International Financial Reporting Standards Implementation: A Global Experience
ISBN: 978-1-80117-441-1, eISBN: 978-1-80117-440-4
Publication date: 23 August 2021
This content is currently only available as a PDF
Citation
Nurunnabi, M. (2021), "Index", International Financial Reporting Standards Implementation: A Global Experience (Contributions to International Accounting), Emerald Publishing Limited, Leeds, pp. 415-418. https://doi.org/10.1108/978-1-80117-440-420211008
Publisher
:Emerald Publishing Limited
Copyright © 2021 Emerald Publishing Limited
INDEX
Accountability
, 13, 392
Accounting Practices/Principles Board (APB)
, 393, 395
Accounting subcultural values
, 120
Agency theory
, 60, 175, 270–271, 282, 359, 368
Association of Chartered Certified Accountants (ACCA)
, 395
Asymmetry
, 200
Bombay Stock Exchange (BSE)
, 394
Brazil, Russia, India, China, and South Africa countries (BRICS countries)
, 9, 391
inferences from meta-synthesis
, 409–410
literature review
, 396–409
meta-synthesis
, 391
methodology
, 395–396
review of studies
, 396–409
status of IFRS in
, 392–395
Brazilian GAAP (BR GAAP)
, 393–394
Central Bank of Russian Federation (CBR)
, 394
China Europe International Business School (CEIBS)
, 60
Chinese Accounting Standards for Business Enterprises (CAS)
, 393, 395
domestic
, 402
harmonisation
, 398
implementation
, 401
Citations
, 201, 219–246
Comité de Procedimentos Contábies (CPC)
, 392
Constructionism (see Interpretivism philosophy)
Contextual approaches
, 60–73, 118–121, 181–194, 282–305, 368–385
Country-by-country reporting (CbCR)
, 241, 340
Cultural factors
, 118–120
Cultural impact of IFRS
, 77–78
analysis of sources of articles, citations, and keywords
, 99–108
authors’ affiliation analysis
, 108–112
contextual approaches
, 118–121
initial search
, 82–98
methodological approaches
, 112–115
methodology
, 80–99
search result of keywords
, 81
theoretical approaches
, 115–118
Culture
, 78, 81, 120
Department of Economics (DEc)
, 59
Developing countries
, 12
analysis of sources of articles, citations, and keywords
, 44–60
IFRS in
, 12
initial search
, 16–43
methodology
, 13–44
theoretical, methodological, and contextual approaches
, 60–73
Disclosure
, 200–201
analysis of sources of articles, citations, and keywords
, 219–246
authors’ affiliation analysis
, 246–260
contextual approaches
, 282–305
initial search
, 203–219
methodological approaches
, 260–270
methodology
, 201–219
search result of keywords
, 202
theoretical approaches
, 270–281
Domestic CAS
, 402
Ecological, social, and administration (ESG)
, 375
Economic consequences
, 129
Economic culture
, 121
Economic impact of IFRS
, 128
analysis of sources of articles, citations, and keywords
, 150–163
authors’ affiliation analysis
, 163–173
contextual approaches
, 181–194
initial search
, 130–149
methodological approaches
, 173–175
methodology
, 128–150
search result of keywords
, 129
theoretical approaches
, 175–181
Efficiency
, 13
Elsevier’s Scopus
, 13, 80, 128–129, 201, 315
Ethnic culture
, 120
European Economic Area (EEA)
, 3
European Union (EU)
, 3, 52, 162, 181, 246
Fair value accounting (FVA)
, 377
Federal Council of Accounting (CFC)
, 392
Financial Accounting Standards Board (FASB)
, 314, 396
Financial disclosure
, 128
Financial Reporting Standards Council (FRSC)
, 395
Financial secrecy index (FSI)
, 112
Foreign direct investment (FDI)
, 1, 314, 396
G20 jurisdictions
, 6–7, 12
Globalisation
, 12
of capital markets
, 1
process
, 12
Google Scholar (GS)
, 44
Gross domestic product (GDP)
, 2
analysis of jurisdictions
, 2
High-quality IFRS
, 392
Hofstede’s model
, 78
Hofstede’s theory of culture
, 78, 115, 121
Implementation of IFRS
, 12–13, 80, 314
Indian Accounting Standards (Ind AS)
, 393
Individualism vs. collectivism (IDV)
, 78
Indulgence vs. restraint (IVR)
, 79
Information asymmetry theory
, 175
Institute of Chartered Accountants in England and Wales (ICAEW)
, 1
Institute of Chartered Accountants of India (ICAI)
, 393
Institutional theory
, 9, 60, 115, 175, 271, 313–314, 359, 368
International Accounting Standards Board (IASB)
, 1, 12, 77–78, 247, 250, 368, 392
International financial reporting standards (IFRS)
, 1, 5, 12, 53, 77, 391
adoption of
, 1–2, 314, 392
GDP analysis of jurisdictions
, 2
implementation
, 12–13, 80, 314
for SMEs standard
, 6–7
status of IFRS in BRICS countries
, 392–395
use of
, 2, 4
International management accounting standards
, 120
International Organization of Securities Commissions (IOSCO)
, 1–2, 12, 120
Interpretivism philosophy
, 112
Johannesburg Stock Exchange (JSE)
, 393, 395
Long-term orientation (LTO)
, 79
Mandatory disclosure
, 200
importance
, 282
Masculinity vs. femininity (MAS)
, 79
Massachusetts Institute of Technology (MIT)
, 163
Meta-synthesis
, 395–396
BRICS countries
, 391
inferences from
, 409–410
Methodological approaches
, 60–73, 112–115, 173–175, 260–270, 352–359
Ministry of Corporate Affair (MCA)
, 394
Ministry of Finance (MoF)
, 393–394
National Bureau of Economic Research (NBER)
, 163, 247
National culture
, 120
dimension maps
, 121–123
effects of
, 119
National Organisation for Financial Accounting and Reporting Standards (NOFA)
, 394
National Stock Exchange (NSE)
, 394
Non-banking financial companies (NBFCs)
, 395
Organisational culture
, 119–120
People’s Republic of China (PRC)
, 108
Positive accounting theory
, 314
Power distance index (PDI)
, 78
Pragmatic (PRA)
, 79
Proprietary cost theory (pct)
, 362
Public corporate disclosures
, 200
Public good
, 200
Publish What You Pay (PWYP)
, 292, 370
Reliability
, 15, 81, 150, 202, 316
Research Institute of Industrial Economics (IFN)
, 247, 258
Review of Standards and Codes (ROSC)
, 12
Russian Accounting Standard (RAS)
, 394
Scopus
, 13, 327
citations
, 44, 99, 150, 327
database
, 13–14
Short-term normative orientation
, 79
Small-and medium-sized enterprises (SMEs)
, 7
Social constructionism (see Interpretivism philosophy)
State-owned enterprises (SOEs)
, 401
Structured literature review (SLR)
, 13, 15, 80, 128–129, 201–202, 315
Theoretical approaches
, 60–73, 115–118, 175–181, 270–281, 359–368
Theory of IFRS
, 314
analysis of sources of articles, citations, and keywords
, 327–345
authors’ affiliation analysis
, 345–352
contextual approaches
, 368–385
initial search
, 317–326
methodological approaches
, 352–359
methodology
, 315–326
search result of keywords
, 316
theoretical approaches
, 359–368
Transparency
, 13, 201
analysis of sources of articles, citations, and keywords
, 219–246
authors’ affiliation analysis
, 246–260
contextual approaches
, 282–305
initial search
, 203–219
methodological approaches
, 260–270
methodology
, 201–219
search result of keywords
, 202
theoretical approaches
, 270–281
Uncertainty avoidance index (UAI)
, 79
University Kebangsaan Malaysia (UKM)
, 57
US Generally Accepted Accounting Principles (GAAP)
, 6, 18, 368, 392
Validity
, 15, 150, 202
construct
, 15, 81, 327
external
, 81, 150, 327
Voluntary disclosure
, 200
World Federation of Exchanges (WFE)
, 3
- Prelims
- Chapter 1: Introduction – International Financial Reporting Standards (IFRS): Where are We Now
- Chapter 2: Implementation of International Financial Reporting Standards (IFRS) in Developing Countries
- Chapter 3: The Cultural Impact of International Financial Reporting Standards (IFRS) Implementation
- Chapter 4: The Economic Impact of International Financial Reporting Standards (IFRS) Implementation
- Chapter 5: Disclosure, Transparency, and International Financial Reporting Standards
- Chapter 6: Theory of International Financial Reporting Standards (IFRS) Implementation
- Chapter 7: Antecedents of IFRS Adoption in BRICS Nations: A Meta-synthesis
- Index