|Appears in Collections:||Accounting and Finance Journal Articles|
|Peer Review Status:||Refereed|
|Title:||Compliance with IFRS mandatory disclosure requirements: a structured literature review|
structured literature review
|Citation:||Tsalavoutas I, Tsoligkas F & Evans L (2020) Compliance with IFRS mandatory disclosure requirements: a structured literature review. Journal of International Accounting, Auditing and Taxation.|
|Abstract:||This paper reviews the literature on compliance with IFRS mandatory disclosure requirements for the post-2005 period. We adopt a structured literature review methodology and address three key questions: how is research on compliance with IFRS mandatory disclosure requirements developing; what is the focus and critique of the literature on compliance with IFRS mandatory disclosure requirements; and lastly, what is the future for research on compliance with IFRS mandatory disclosure requirements? We find that studies mostly draw samples from one country and mainly focus on small markets or less developed economies. Articles which use sample firms from more than one country tend to examine primarily large firms from EU countries. We identify accounting standards which are commonly associated with low compliance and discuss factors affecting compliance. We note that only a limited number of studies examine the market consequences of compliance. Although we identify multiple scoring methods used in the literature, most studies employ a single method in isolation, despite the shortcomings of this approach. Only a small proportion of studies considers materiality of the disclosures investigated or performs validity and reliability tests. Finally, we discuss policy implications arising from this stream of research and suggest avenues for future research.|
|Rights:||This item has been embargoed for a period. During the embargo please use the Request a Copy feature at the foot of the Repository record to request a copy directly from the author. You can only request a copy if you wish to use this work for your own research or private study.|
|Notes:||Output Status: Forthcoming|
|JIAAT 2017 126 Reference Citation Copyediting as accepted_31_03_2020.pdf||Fulltext - Accepted Version||1.05 MB||Adobe PDF||Under Embargo until 2024-01-02 Request a copy|
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