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The perception of accountants on IFRS adoption: Evidence from Libya

Albaskri, Ibrahim K.M. (2015) The perception of accountants on IFRS adoption: Evidence from Libya. Masters thesis, Universiti Utara Malaysia.

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Abstract

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

Item Type: Thesis (Masters)
Uncontrolled Keywords: International Financial Reporting Standards (IFRS), Libya, Adoption
Subjects: H Social Sciences > HF Commerce. > HF5601-5689 Accounting
Divisions: Othman Yeop Abdullah Graduate School of Business
Depositing User: Mr. Badrulsaman Hamid
Date Deposited: 10 Apr 2016 02:31
Last Modified: 10 Apr 2016 06:32
URI: http://etd.uum.edu.my/id/eprint/5576

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