The determinants and effects of the early adoption of IFRS 15:Evidence from a developing country

The determinants and effects of the early adoption of IFRS 15:Evidence from a developing country

AbstractOur study examines the determinants (especially governance and board characteristics) of the early adoption of the International Financial Reporting Standard 15 (IFRS 15) in a developing market—namely, the Egyptian Stock Exchange. Further, our study examines the difference in IFRS 15ʹs effec...

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Bibliographic Details
Main Authors: Laila Aladwey, Ahmed Diab
Format: Article
Language:English
Published: Taylor & Francis Group 2023-12-01
Series:Cogent Business & Management
Subjects:
IFRS 15
revenue
corporate governance
Egypt
emerging markets
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2023.2167544

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