Evidence of the Impact of Methods of Implementation of IFRS on the Relevance of Accounting Information

Youssef Alami, Ouezzani Mohamed Rachid


We have introduced a new classification of methods of implementation of IFRS based on the three criteria: The conformity with the IFRS Issued by the IASB, the necessity of a regulatory passage and the policy of implementation. On the basis of this classification, we have established an empirical study to examine the effect of these methods of implementation of IFRS on the relevance of the accounting Information. As a sample, we have taken several companies listed on the stock market of 8 countries adopting the IFRS with different methods of implementation. The results found show that the method of implementation of IFRS impacts significantly the relevance of the accounting information. Additionally, the comparison of the relevance of the accounting information demonstrates a better quality in countries adopting methods which are conform to IFRS compared to those opting for methods less conform. Thus, these results complement the diverse studies on the quality of the accounting information and open up new lines of researches. 

Full Text:


DOI: https://doi.org/10.5296/ber.v5i1.6467


  • There are currently no refbacks.

Copyright (c) 2014 Youssef Alami, Ouezzani Mohamed Rachid

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Business and Economic Research  ISSN 2162-4860

Copyright © Macrothink Institute

To make sure that you can receive messages from us, please add the 'macrothink.org' domain to your e-mail 'safe list'. If you do not receive e-mail in your 'inbox', check your 'bulk mail' or 'junk mail' folders.