The perception of accountants on IFRS adoption: Evidence from Libya
International Financial Reporting Standards (IFRS) is being adopted by many countries in the world. The purpose of this study is to examine factors that affect an adoption of IFRS in Libya from the perception of Libyan companies’ accountants. This study has been conducted using a survey of 288 distr...
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| Format: | Thesis |
| Language: | en en |
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2015
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| Online Access: | https://etd.uum.edu.my/5576/1/s815846_01.pdf https://etd.uum.edu.my/5576/2/s815846_02.pdf https://etd.uum.edu.my/5576/ |
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| author | Albaskri, Ibrahim K.M. |
| author_facet | Albaskri, Ibrahim K.M. |
| author_sort | Albaskri, Ibrahim K.M. |
| building | UUM Library |
| collection | Institutional Repository |
| content_provider | Universiti Utara Malaysia |
| content_source | UUM Electronic Theses |
| continent | Asia |
| country | Malaysia |
| description | International Financial Reporting Standards (IFRS) is being adopted by many countries in the world. The purpose of this study is to examine factors that affect an adoption of IFRS in Libya from the perception of Libyan companies’ accountants. This study has been conducted using a survey of 288 distributed questionnaires in 2015. The questionnaires have been distributed to Libyan companies’ accountants. The results reveal that professional bodies and government policy positively significant to an adoption of IFRS in Libya. However, capital market and education level are not significant to the adoption of IFRS in Libya |
| format | Thesis |
| id | my.uum.etd-5576 |
| institution | Universiti Utara Malaysia |
| language | en en |
| publishDate | 2015 |
| record_format | eprints |
| spelling | my.uum.etd-55762021-03-18T03:41:45Z https://etd.uum.edu.my/5576/ The perception of accountants on IFRS adoption: Evidence from Libya Albaskri, Ibrahim K.M. HF5601-5689 Accounting International Financial Reporting Standards (IFRS) is being adopted by many countries in the world. The purpose of this study is to examine factors that affect an adoption of IFRS in Libya from the perception of Libyan companies’ accountants. This study has been conducted using a survey of 288 distributed questionnaires in 2015. The questionnaires have been distributed to Libyan companies’ accountants. The results reveal that professional bodies and government policy positively significant to an adoption of IFRS in Libya. However, capital market and education level are not significant to the adoption of IFRS in Libya 2015 Thesis NonPeerReviewed text en https://etd.uum.edu.my/5576/1/s815846_01.pdf text en https://etd.uum.edu.my/5576/2/s815846_02.pdf Albaskri, Ibrahim K.M. (2015) The perception of accountants on IFRS adoption: Evidence from Libya. Masters thesis, Universiti Utara Malaysia. |
| spellingShingle | HF5601-5689 Accounting Albaskri, Ibrahim K.M. The perception of accountants on IFRS adoption: Evidence from Libya |
| title | The perception of accountants on IFRS adoption: Evidence from Libya |
| title_full | The perception of accountants on IFRS adoption: Evidence from Libya |
| title_fullStr | The perception of accountants on IFRS adoption: Evidence from Libya |
| title_full_unstemmed | The perception of accountants on IFRS adoption: Evidence from Libya |
| title_short | The perception of accountants on IFRS adoption: Evidence from Libya |
| title_sort | perception of accountants on ifrs adoption: evidence from libya |
| topic | HF5601-5689 Accounting |
| url | https://etd.uum.edu.my/5576/1/s815846_01.pdf https://etd.uum.edu.my/5576/2/s815846_02.pdf https://etd.uum.edu.my/5576/ |
| url_provider | http://etd.uum.edu.my/ |