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The Effect of IFRS Changes on the Financial Information Quality :An Empirical Study

Journal of Administrative and Economics Science

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Title The Effect of IFRS Changes on the Financial Information Quality :An Empirical Study
 
Creator Alzoubi, Ali Abdallah
Alshatnawy, Hasan Mahmoud
 
Description Presented Paper in     International Financial Reporting Standards (IFRS) Conference - Challenges & Opportunities  1st – 2nd May, 2012   Organized by  College of Business & Economics, Qassim University  ،  Saudi ArabiaAbstract  This  study  aims  at  investigating  the  effect  of  measurement  and  disclosure  changes  in  the international financial reporting standards on the financial information quality based on the viewpoints of the  financial  information  users  in  financial  brokerage  companies in  Jordan.  A  three  parts  questionnaire was  designed  to  ask  about  changes  of  measurement,  changes  in  disclosure,  and  changes  in  financial information characteristics.   The  sample  of  the  study  consisted  of  78  users,  descriptive  statistics  were  used  to  describe  the study sample and their answers, the study hypothesis were tested using simple linear regression. The  study  found  that there  is  a significant  effect for  the  disclosure  changes  in  the  IFRS  on  the financial  information  quality,  but  there  is  no  effect  for  the  measurement  change  on  the  financial information quality. The study recommends the decision makers to take such results during the decision making process, and to start new researches to formulate a predictive models that can help the financial information users.     Keywords: Accounting measurement, Accounting Disclosure, IFRS, financial information characteristics.
 
Publisher Qassim University Academic Publishing and translation
 
Contributor —
 
Date 2012-04-26
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
—
 
Format application/pdf
 
Identifier http://publications.qu.edu.sa/ojs/index.php/economic/article/view/512
 
Source Journal Of Administrative And Economics Science; Vol 5, No 2
 
Language eng
 
Relation http://publications.qu.edu.sa/ojs/index.php/economic/article/view/512/498