Contribution to the Study of the Impact of IFRS on the Quality of Information and Financial Markets: Which Theories are Used?

The aim of this article is to examine the extent to which theories of financial market effi-ciency, agency and signaling can be used to study and understand financial phenomena, in particular conflicts of interest between managers and shareholders, and investor behavior in financial markets following the transition to International Financial Reporting Standards (IFRS).

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Publication Details

Journal
International Journal of Religion
Published
2024-08-31
DOI
https://doi.org/10.61707/njrce624
Citations
2
Primary Topic
Auditing, Earnings Management, Governance
Type
article
Field-Weighted Citation Impact
1.89
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article

Contribution to the Study of the Impact of IFRS on the Quality of Information and Financial Markets: Which Theories are Used?

OUBAHOU Yassine, EL OUAFA Khalid
2 citations
International Journal of Religion
Auditing, Earnings Management, Governance
1.89
article

Contribution to the Study of the Impact of IFRS on the Quality of Information and Financial Markets: Which Theories are Used?

OUBAHOU Yassine, EL OUAFA Khalid
article en
2 citations

Abstract

The aim of this article is to examine the extent to which theories of financial market effi-ciency, agency and signaling can be used to study and understand financial phenomena, in particular conflicts of interest between managers and shareholders, and investor behavior in financial markets following the transition to International Financial Reporting Standards (IFRS).

International Journal of ReligionVol. 5(11)
Cadi Ayyad University (MA)
Openalex Percentile: Top 12%
Auditing, Earnings Management, Governance
1.89
DOIOpen Access PDFOpenAlex
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Contribution to the Study of the Impact of IFRS on the Quality of Information and Financial Markets: Which Theories are Used? — OUBAHOU Yassine, EL OUAFA Khalid · International Journal of Religion (2024) | TGRS Research Map | TGRS