Studying and Testing The Relationship Between the International Financial Reporting Standards Adoption and Accounting Information Quality

Document Type : Original Article

Authors

1 Accounting Department Faculty of Commerce Damnhour University Damnhour Egypt

2 Professor of Accounting and Auditing, Faculty of Commerce Alexandria University Egypt

Abstract

The Research aimed to study and test the Relationship between Adoption of International Financial Report Standards (IFRS) on Accounting information quality. As well as studied and Tested the Effect of some Operational Corporate Characteristic Such as company Size, Governance, and Audit Quality as a Control Variables, on Accounting information quality. In order to achieve These goals, the researchers Conducted The applied study Based on a Sample of 167 Non- Financial companies Listed in the Egyptian stock exchange, approximately 951 Firm\Years Observations, During the Study Period, From 2012 until 2018. The Findings shows that Adoption of IFRS has a significant negative effect on Accounting information quality. and shows that the Governance and Company Size have a significant positive effect on Accounting information quality, And were not significantly affected by Audit Quality on Accounting information quality.

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