{"id":"https://openalex.org/W2111469142","doi":"https://doi.org/10.17576/pengurusan-2013-39-09","title":"International Financial Reporting Standards and Financial Information Quality: Principles versus Rules-based Standards","display_name":"International Financial Reporting Standards and Financial Information Quality: Principles versus Rules-based Standards","publication_year":2013,"publication_date":"2013-01-01","ids":{"openalex":"https://openalex.org/W2111469142","doi":"https://doi.org/10.17576/pengurusan-2013-39-09","mag":"2111469142"},"language":"en","primary_location":{"id":"doi:10.17576/pengurusan-2013-39-09","doi":"https://doi.org/10.17576/pengurusan-2013-39-09","is_oa":true,"landing_page_url":"https://doi.org/10.17576/pengurusan-2013-39-09","pdf_url":"http://ejournals.ukm.my/pengurusan/article/download/4988/2697","source":{"id":"https://openalex.org/S4210186234","display_name":"Jurnal Pengurusan","issn_l":"0127-2713","issn":["0127-2713"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310320677","host_organization_name":"Penerbit Universiti Kebangsaan Malaysia","host_organization_lineage":["https://openalex.org/P4310320677"],"host_organization_lineage_names":["Penerbit Universiti Kebangsaan Malaysia"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Pengurusan","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"http://ejournals.ukm.my/pengurusan/article/download/4988/2697","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5075252614","display_name":"Seyed Sajad Ebrahimi Rad","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I885383172","display_name":"National University of Malaysia","ror":"https://ror.org/00bw8d226","country_code":"MY","type":"education","lineage":["https://openalex.org/I885383172"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Seyed Sajad Ebrahimi Rad","raw_affiliation_strings":["Universiti Kebangsaan Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universiti Kebangsaan Malaysia","institution_ids":["https://openalex.org/I885383172"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5091802510","display_name":"Zaini Embong","orcid":"https://orcid.org/0000-0003-2825-7812","observed_orcids":["https://orcid.org/0000-0003-2825-7812"]},"institutions":[{"id":"https://openalex.org/I885383172","display_name":"National University of Malaysia","ror":"https://ror.org/00bw8d226","country_code":"MY","type":"education","lineage":["https://openalex.org/I885383172"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Zaini Embong","raw_affiliation_strings":["( Faculty of Economics and Management , Universiti Kebangsaan Malaysia","School of Accounting"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"( Faculty of Economics and Management , Universiti Kebangsaan Malaysia","institution_ids":["https://openalex.org/I885383172"]},{"raw_affiliation_string":"School of Accounting","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I885383172"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":10,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"39","issue":null,"first_page":"93","last_page":"109"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9595000147819519,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9595000147819519,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.03550000116229057,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.0034000000450760126,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/international-financial-reporting-standards","display_name":"IFRS","score":0.8939999938011169},{"id":"https://openalex.org/keywords/ifrs-adoption","display_name":"IFRS adoption","score":0.9779999852180481},{"id":"https://openalex.org/keywords/financial-information-quality","display_name":"financial information quality","score":0.9679999947547913},{"id":"https://openalex.org/keywords/principles-based-accounting","display_name":"principles-based accounting","score":0.8109999895095825},{"id":"https://openalex.org/keywords/rules-based-accounting","display_name":"rules-based accounting","score":0.996999979019165},{"id":"https://openalex.org/keywords/accounting-standards-transition","display_name":"accounting standards transition","score":0.5410000085830688},{"id":"https://openalex.org/keywords/cross-national-comparison","display_name":"cross-national comparison","score":0.6700000166893005},{"id":"https://openalex.org/keywords/malaysia","display_name":"Malaysia","score":0.5690000057220459},{"id":"https://openalex.org/keywords/philippines","display_name":"Philippines","score":0.9829999804496765},{"id":"https://openalex.org/keywords/ownership-structure","display_name":"ownership structure","score":0.6299999952316284},{"id":"https://openalex.org/keywords/capital-market-conditions","display_name":"capital market conditions","score":0.7049999833106995},{"id":"https://openalex.org/keywords/information-environment","display_name":"information environment","score":0.875},{"id":"https://openalex.org/keywords/institutional-quality","display_name":"institutional quality","score":0.35600000619888306}],"concepts":[{"id":"https://openalex.org/C2778587509","wikidata":"https://www.wikidata.org/wiki/Q176831","display_name":"International Financial Reporting Standards","level":2,"score":0.8638918399810791},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7390216588973999},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6532338261604309},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.49991607666015625},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.4224597215652466},{"id":"https://openalex.org/C2776218570","wikidata":"https://www.wikidata.org/wiki/Q5326947","display_name":"Earnings quality","level":4,"score":0.4150148630142212},{"id":"https://openalex.org/C178300618","wikidata":"https://www.wikidata.org/wiki/Q1898509","display_name":"Extant taxon","level":2,"score":0.4146745204925537},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3649333715438843},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.19462183117866516},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C78458016","wikidata":"https://www.wikidata.org/wiki/Q840400","display_name":"Evolutionary biology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.17576/pengurusan-2013-39-09","doi":"https://doi.org/10.17576/pengurusan-2013-39-09","is_oa":true,"landing_page_url":"https://doi.org/10.17576/pengurusan-2013-39-09","pdf_url":"http://ejournals.ukm.my/pengurusan/article/download/4988/2697","source":{"id":"https://openalex.org/S4210186234","display_name":"Jurnal Pengurusan","issn_l":"0127-2713","issn":["0127-2713"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310320677","host_organization_name":"Penerbit Universiti Kebangsaan Malaysia","host_organization_lineage":["https://openalex.org/P4310320677"],"host_organization_lineage_names":["Penerbit Universiti Kebangsaan Malaysia"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Pengurusan","raw_type":"journal-article"},{"id":"mag:2292878368","doi":null,"is_oa":false,"landing_page_url":"https://ejournals.ukm.my/pengurusan/article/viewFile/4988/2697","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":{"id":"doi:10.17576/pengurusan-2013-39-09","doi":"https://doi.org/10.17576/pengurusan-2013-39-09","is_oa":true,"landing_page_url":"https://doi.org/10.17576/pengurusan-2013-39-09","pdf_url":"http://ejournals.ukm.my/pengurusan/article/download/4988/2697","source":{"id":"https://openalex.org/S4210186234","display_name":"Jurnal Pengurusan","issn_l":"0127-2713","issn":["0127-2713"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310320677","host_organization_name":"Penerbit Universiti Kebangsaan Malaysia","host_organization_lineage":["https://openalex.org/P4310320677"],"host_organization_lineage_names":["Penerbit Universiti Kebangsaan Malaysia"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Pengurusan","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2111469142.pdf","grobid_xml":"https://content.openalex.org/works/W2111469142.grobid-xml"},"referenced_works_count":81,"referenced_works":["https://openalex.org/W66389065","https://openalex.org/W94378412","https://openalex.org/W156202418","https://openalex.org/W603110768","https://openalex.org/W1483013619","https://openalex.org/W1525321882","https://openalex.org/W1536189885","https://openalex.org/W1549711932","https://openalex.org/W1596216439","https://openalex.org/W1840812644","https://openalex.org/W1899154004","https://openalex.org/W1976730859","https://openalex.org/W1977513277","https://openalex.org/W1988160226","https://openalex.org/W1990317644","https://openalex.org/W1992301945","https://openalex.org/W2004243262","https://openalex.org/W2009801626","https://openalex.org/W2011961954","https://openalex.org/W2012041776","https://openalex.org/W2012153942","https://openalex.org/W2018933917","https://openalex.org/W2040125617","https://openalex.org/W2040767172","https://openalex.org/W2040953333","https://openalex.org/W2045811644","https://openalex.org/W2046520809","https://openalex.org/W2050886799","https://openalex.org/W2060347141","https://openalex.org/W2063234046","https://openalex.org/W2064896576","https://openalex.org/W2065351829","https://openalex.org/W2066151919","https://openalex.org/W2067171170","https://openalex.org/W2068279331","https://openalex.org/W2070537048","https://openalex.org/W2081911217","https://openalex.org/W2092572369","https://openalex.org/W2113651783","https://openalex.org/W2114356878","https://openalex.org/W2118548277","https://openalex.org/W2119116098","https://openalex.org/W2122709157","https://openalex.org/W2127124361","https://openalex.org/W2142569762","https://openalex.org/W2145958506","https://openalex.org/W2155796253","https://openalex.org/W2162012454","https://openalex.org/W2162598870","https://openalex.org/W2163956518","https://openalex.org/W2179274588","https://openalex.org/W2314389038","https://openalex.org/W2508080228","https://openalex.org/W2606343591","https://openalex.org/W2607397727","https://openalex.org/W2913372005","https://openalex.org/W2994417271","https://openalex.org/W3121297842","https://openalex.org/W3121345040","https://openalex.org/W3121370749","https://openalex.org/W3121490344","https://openalex.org/W3121574144","https://openalex.org/W3121769593","https://openalex.org/W3121951548","https://openalex.org/W3122176856","https://openalex.org/W3122489987","https://openalex.org/W3123085623","https://openalex.org/W3123516354","https://openalex.org/W3124899455","https://openalex.org/W3125143397","https://openalex.org/W3125339850","https://openalex.org/W3125623687","https://openalex.org/W3125651554","https://openalex.org/W3125846706","https://openalex.org/W4230336695","https://openalex.org/W4243037306","https://openalex.org/W4247695167","https://openalex.org/W4249720144","https://openalex.org/W4285719527","https://openalex.org/W6653464252","https://openalex.org/W6991976757"],"related_works":["https://openalex.org/W2292878368","https://openalex.org/W7099046572","https://openalex.org/W3101866362","https://openalex.org/W2787272914","https://openalex.org/W2617574501","https://openalex.org/W2189223577","https://openalex.org/W6911678342","https://openalex.org/W2114356878","https://openalex.org/W7017034349","https://openalex.org/W2292286670"],"abstract_inverted_index":{"The":[0,22,62,112,164],"objective":[1],"of":[2,12,32,36,46,49,72,87,103,119,125,134,142,151],"the":[3,10,33,37,44,66,70,76,101,116,123,132,140,144,149,162,181,200],"present":[4,63,113,145],"study":[5,114,146],"is":[6,39,84,183],"to":[7,161,191],"examine":[8],"whether":[9],"adoption":[11,74,105,127,141,153],"International":[13,212],"Financial":[14,213],"Reporting":[15,214],"Standards":[16],"(IFRS)":[17,216],"increases":[18],"financial":[19,47,135,168],"information":[20,48,94,136,169,197],"quality.":[21,51],"IFRS":[23,73,104,126,152,177,234,255,263,291],"brings":[24],"about":[25],"substantial":[26],"changes":[27],"in":[28,43,55,186],"accounting":[29,83,158],"standards.":[30],"One":[31],"prominent":[34],"features":[35],"system":[38],"that":[40,82,121,167,180],"it":[41],"results":[42,165],"production":[45],"higher":[50],"Most":[52],"extant":[53],"studies":[54],"this":[56],"area":[57],"are":[58],"performed":[59],"at":[60,75],"firm-level.":[61],"study,":[64],"on":[65],"other":[67],"hand,":[68],"examines":[69],"impact":[71,102,182],"country-level.":[77],"Environmental":[78],"determinism":[79],"theory":[80],"states":[81],"a":[85,187,192],"function":[86],"environmental":[88],"variables,":[89],"such":[90],"as":[91],"ownership":[92],"structure,":[93],"environment":[95],"and":[96,138,179],"capital":[97],"market":[98],"condition.":[99],"Therefore,":[100],"could":[106],"be":[107],"different":[108,110,157],"across":[109],"countries.":[111,129],"addresses":[115],"existing":[117],"lack":[118],"research":[120],"compares":[122,148],"outcomes":[124],"between":[128,154],"Besides":[130],"comparing":[131],"quality":[133],"before":[137],"after":[139,176],"IFRS,":[143,321],"also":[147],"effects":[150],"countries":[155],"with":[156],"bases":[159],"prior":[160],"adoption.":[163],"show":[166],"quality,":[170],"measured":[171],"by":[172],"five":[173],"indicators,":[174],"improves":[175],"adoption;":[178],"more":[184],"prevalent":[185],"rules-based":[188],"country":[189],"compared":[190],"principles-based":[193],"country.":[194],"Keywords:":[195],"IFRS;":[196,380],"quality;":[198],"Malaysia;":[199,383],"Philippines":[201],"ABSTRAK":[202],"Matlamat":[203],"kajian":[204,250,259,297,305,322,346],"ini":[205,260,306,323],"adalah":[206,238],"untuk":[207,307],"melihat":[208,253,311],"sama":[209],"ada":[210],"penggunaan":[211,320,343,353],"standards":[215],"dapat":[217],"meningkatkan":[218],"kualiti":[219,314,348,361,381],"maklumat":[220,242,280,315,349],"kewangan.":[221],"Terdapat":[222],"perubahan":[223],"ketara":[224,363],"terhadap":[225],"piawaian":[226,338,374],"perakaunan":[227,271,339,375],"berikutan":[228],"peralihan":[229,289],"kepada":[230,290],"IFRS.":[231,344,354,377],"Antara":[232],"ciri":[233],"yang":[235,244,252,299,333,340,366],"sering":[236],"diketengahkan":[237],"ia":[239],"memungkinkan":[240],"penghasilan":[241],"kewangan":[243,316,350],"lebih":[245,362],"tinggi":[246],"kualitinya.":[247],"Berbeza":[248],"dengan":[249],"lepas":[251,298],"kesan":[254,262,288],"pada":[256],"peringkat":[257,265,302],"firma,":[258],"mengkaji":[261,300],"di":[264,301],"negara.":[266,295],"Menurut":[267],"teori":[268,286],"penetapan":[269],"persekitaran,":[270],"dipengaruhi":[272],"oleh":[273],"faktor":[274],"persekitaran":[275,279],"seperti":[276],"struktur":[277],"pemilikan,":[278],"dan":[281,318,326],"keadaan":[282],"pasaran":[283],"modal.":[284],"Berdasarkan":[285],"ini,":[287],"mungkin":[292],"berbeza":[293,341],"antara":[294,329],"Kekurangan":[296],"negara":[303,332,365],"mendorong":[304],"dijalankan.":[308],"Di":[309],"samping":[310],"perbezaan":[312],"dalam":[313,372],"sebelum":[317,342],"selepas":[319,352],"turut":[324],"meneliti":[325],"membandingkan":[327],"kesannya":[328],"dua":[330,336],"buah":[331],"mengguna":[334],"pakai":[335],"asas":[337,369],"Hasil":[345],"menunjukkan":[347,358],"meningkat":[351],"Keputusan":[355],"ujian":[356],"juga":[357],"bahawa":[359],"peningkatan":[360],"bagi":[364],"berubah":[367],"dari":[368],"berdasarkan":[370],"peraturan":[371],"penyediaan":[373],"ke":[376],"Kata":[378],"kunci:":[379],"maklumat;":[382],"Filipina":[384]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":4},{"year":2018,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}
