{"id":"https://openalex.org/W2117620504","doi":"https://doi.org/10.5296/ijafr.v4i1.5477","title":"Libya\u2019s IAS/IFRS Adoption and Accounting Quality: What Lessons from the European Union Experience","display_name":"Libya\u2019s IAS/IFRS Adoption and Accounting Quality: What Lessons from the European Union Experience","publication_year":2014,"publication_date":"2014-04-05","ids":{"openalex":"https://openalex.org/W2117620504","doi":"https://doi.org/10.5296/ijafr.v4i1.5477","mag":"2117620504"},"language":"en","primary_location":{"id":"doi:10.5296/ijafr.v4i1.5477","doi":"https://doi.org/10.5296/ijafr.v4i1.5477","is_oa":true,"landing_page_url":"https://doi.org/10.5296/ijafr.v4i1.5477","pdf_url":"https://www.macrothink.org/journal/index.php/ijafr/article/download/5477/4554","source":{"id":"https://openalex.org/S2764374755","display_name":"International Journal of Accounting and Financial Reporting","issn_l":"2162-3082","issn":["2162-3082"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific"],"host_organization":"https://openalex.org/P4328141805","host_organization_name":"Macrothink Institute","host_organization_lineage":["https://openalex.org/P4328141805"],"host_organization_lineage_names":["Macrothink Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Accounting and Financial Reporting","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://www.macrothink.org/journal/index.php/ijafr/article/download/5477/4554","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5089267670","display_name":"Najeb Masoud","orcid":"https://orcid.org/0000-0002-0280-653X","observed_orcids":["https://orcid.org/0000-0002-0280-653X"]},"institutions":[{"id":"https://openalex.org/I91633459","display_name":"Middle East University","ror":"https://ror.org/059bgad73","country_code":"JO","type":"education","lineage":["https://openalex.org/I91633459"]}],"countries":["JO"],"is_corresponding":true,"raw_author_name":"Najeb Masoud","raw_affiliation_strings":["Accounting and Finance Department, Middle East University Business School, Jordan PO box 383 Amman 11831, Jordan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Accounting and Finance Department, Middle East University Business School, Jordan PO box 383 Amman 11831, Jordan","institution_ids":["https://openalex.org/I91633459"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5089267670"],"corresponding_institution_ids":["https://openalex.org/I91633459"],"apc_list":null,"apc_paid":null,"fwci":11.1032,"has_fulltext":true,"cited_by_count":12,"citation_normalized_percentile":{"value":0.97884801,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"4","issue":"1","first_page":"118","last_page":"118"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9746000170707703,"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":0.9746000170707703,"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":0.02199999988079071,"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":0.0017000000225380063,"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/ifrs-adoption","display_name":"IFRS adoption","score":0.8840000033378601},{"id":"https://openalex.org/keywords/accounting-quality","display_name":"accounting quality","score":0.6330000162124634},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.800000011920929},{"id":"https://openalex.org/keywords/libya","display_name":"Libya","score":0.6060000061988831},{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.753000020980835},{"id":"https://openalex.org/keywords/financial-statement-comparability","display_name":"financial statement comparability","score":0.734000027179718},{"id":"https://openalex.org/keywords/international-accounting-standards","display_name":"international accounting standards","score":0.7360000014305115},{"id":"https://openalex.org/keywords/developing-countries","display_name":"developing countries","score":0.7089999914169312},{"id":"https://openalex.org/keywords/accounting-standardization","display_name":"accounting standardization","score":0.7200000286102295},{"id":"https://openalex.org/keywords/financial-disclosure","display_name":"financial disclosure","score":0.34700000286102295}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8471372127532959},{"id":"https://openalex.org/C197947376","wikidata":"https://www.wikidata.org/wiki/Q5155608","display_name":"Comparability","level":2,"score":0.7316184639930725},{"id":"https://openalex.org/C2778587509","wikidata":"https://www.wikidata.org/wiki/Q176831","display_name":"International Financial Reporting Standards","level":2,"score":0.6939702033996582},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.642421305179596},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.5898706912994385},{"id":"https://openalex.org/C158154518","wikidata":"https://www.wikidata.org/wiki/Q7310970","display_name":"Relevance (law)","level":2,"score":0.5176125764846802},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.5122970342636108},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.5037309527397156},{"id":"https://openalex.org/C2910001868","wikidata":"https://www.wikidata.org/wiki/Q458","display_name":"European union","level":2,"score":0.4569443166255951},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.44879594445228577},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.43676748871803284},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.4282829165458679},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.1258862316608429},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C105639569","wikidata":"https://www.wikidata.org/wiki/Q582577","display_name":"Economic policy","level":1,"score":0.0},{"id":"https://openalex.org/C114614502","wikidata":"https://www.wikidata.org/wiki/Q76592","display_name":"Combinatorics","level":1,"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/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.5296/ijafr.v4i1.5477","doi":"https://doi.org/10.5296/ijafr.v4i1.5477","is_oa":true,"landing_page_url":"https://doi.org/10.5296/ijafr.v4i1.5477","pdf_url":"https://www.macrothink.org/journal/index.php/ijafr/article/download/5477/4554","source":{"id":"https://openalex.org/S2764374755","display_name":"International Journal of Accounting and Financial Reporting","issn_l":"2162-3082","issn":["2162-3082"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific"],"host_organization":"https://openalex.org/P4328141805","host_organization_name":"Macrothink Institute","host_organization_lineage":["https://openalex.org/P4328141805"],"host_organization_lineage_names":["Macrothink Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Accounting and Financial Reporting","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.5296/ijafr.v4i1.5477","doi":"https://doi.org/10.5296/ijafr.v4i1.5477","is_oa":true,"landing_page_url":"https://doi.org/10.5296/ijafr.v4i1.5477","pdf_url":"https://www.macrothink.org/journal/index.php/ijafr/article/download/5477/4554","source":{"id":"https://openalex.org/S2764374755","display_name":"International Journal of Accounting and Financial Reporting","issn_l":"2162-3082","issn":["2162-3082"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific"],"host_organization":"https://openalex.org/P4328141805","host_organization_name":"Macrothink Institute","host_organization_lineage":["https://openalex.org/P4328141805"],"host_organization_lineage_names":["Macrothink Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Accounting and Financial Reporting","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2117620504.pdf","grobid_xml":"https://content.openalex.org/works/W2117620504.grobid-xml"},"referenced_works_count":79,"referenced_works":["https://openalex.org/W206295926","https://openalex.org/W320751063","https://openalex.org/W561593003","https://openalex.org/W632926209","https://openalex.org/W1499923468","https://openalex.org/W1506670514","https://openalex.org/W1514097493","https://openalex.org/W1521774586","https://openalex.org/W1525321882","https://openalex.org/W1538677952","https://openalex.org/W1545970450","https://openalex.org/W1563847995","https://openalex.org/W1848322990","https://openalex.org/W1951159555","https://openalex.org/W1964338157","https://openalex.org/W1964503085","https://openalex.org/W1965033162","https://openalex.org/W1971589599","https://openalex.org/W1972861779","https://openalex.org/W1979998886","https://openalex.org/W1981401610","https://openalex.org/W1985706307","https://openalex.org/W1986124155","https://openalex.org/W1993143188","https://openalex.org/W2006122132","https://openalex.org/W2008099334","https://openalex.org/W2010689112","https://openalex.org/W2014609774","https://openalex.org/W2015766033","https://openalex.org/W2018501887","https://openalex.org/W2018933917","https://openalex.org/W2025352909","https://openalex.org/W2033805430","https://openalex.org/W2034565081","https://openalex.org/W2038875430","https://openalex.org/W2043973283","https://openalex.org/W2047134097","https://openalex.org/W2058466799","https://openalex.org/W2066151919","https://openalex.org/W2066373180","https://openalex.org/W2067085660","https://openalex.org/W2068722841","https://openalex.org/W2078466926","https://openalex.org/W2089664011","https://openalex.org/W2107761113","https://openalex.org/W2110752264","https://openalex.org/W2113725791","https://openalex.org/W2113980857","https://openalex.org/W2130904448","https://openalex.org/W2140096960","https://openalex.org/W2142162071","https://openalex.org/W2143402438","https://openalex.org/W2146581984","https://openalex.org/W2147662694","https://openalex.org/W2149781753","https://openalex.org/W2159121964","https://openalex.org/W2160681286","https://openalex.org/W2160974218","https://openalex.org/W2165162199","https://openalex.org/W2168202259","https://openalex.org/W2170797522","https://openalex.org/W2197618357","https://openalex.org/W2606343591","https://openalex.org/W2617995336","https://openalex.org/W2725294353","https://openalex.org/W3121140087","https://openalex.org/W3121940960","https://openalex.org/W3122176856","https://openalex.org/W3122489987","https://openalex.org/W3122827483","https://openalex.org/W3123524628","https://openalex.org/W3123533209","https://openalex.org/W3123800098","https://openalex.org/W3123934265","https://openalex.org/W3124375128","https://openalex.org/W4247019716","https://openalex.org/W4247695167","https://openalex.org/W4300411416","https://openalex.org/W7048089946"],"related_works":["https://openalex.org/W2617240908","https://openalex.org/W2013966292","https://openalex.org/W7098941152","https://openalex.org/W2296811823","https://openalex.org/W3125258994","https://openalex.org/W7111166300","https://openalex.org/W3152182014","https://openalex.org/W2338408619","https://openalex.org/W2136904494","https://openalex.org/W7215806250"],"abstract_inverted_index":{"This":[0,165],"study":[1,207],"provides":[2],"a":[3,155,167],"review":[4],"of":[5,10,37,44,50,63,76,97,111,127,136,144,157,205,231,240],"the":[6,14,16,26,42,73,125,134,141,185,196,202,225,229,232],"literature":[7],"on":[8,41],"adoption":[9,29,36,65,239],"IAS/IFRS":[11,28,38,175,241],"in":[12,22,32,39,66,120,179,195,218,242],"Libya,":[13],"time":[15,27],"IFRS":[17],"standards":[18,147],"decision":[19],"is":[20,47,154,166],"made":[21],"EU":[23],"countries":[24,54,150],"and":[25,59,84,90,106,114,118,131,187,210,237],"becomes":[30],"undertaking":[31],"Libyan":[33],"economy.":[34],"The":[35],"Europe":[40],"quality":[43,75,135],"\ufb01nancial":[45],"reporting":[46],"an":[48],"example":[49],"accounting":[51,99,112,129,137,146,235],"standardisation":[52],"among":[53],"with":[55],"di\ufb00erent":[56],"institutional":[57],"frameworks":[58],"implementation":[60],"rules.":[61],"Impacts":[62],"this":[64,206,221],"Libya":[67,153],"will":[68],"gain":[69],"many":[70,180,188],"benefit":[71],"include":[72],"improve":[74],"financial":[77,98],"reporting,":[78],"less":[79],"earnings":[80,128],"management,":[81],"more":[82,86],"comparability,":[83],"provide":[85],"reliable,":[87],"accurate,":[88],"transparency,":[89],"high":[91],"relevance":[92,142],"for":[93,108,116,170,212],"stock":[94],"price":[95],"determination":[96],"information.":[100,138],"These":[101],"findings":[102,223],"could":[103],"be":[104],"fruitful":[105],"helpful":[107],"outside":[109],"users":[110],"reports":[113],"also":[115],"regulators":[117],"legislators":[119],"their":[121],"attempts":[122],"to":[123,132,148,192,220,227],"constrain":[124],"incidence":[126],"practises":[130],"enhance":[133],"To":[139],"explore":[140],"(applicability)":[143],"international":[145],"developing":[149],"such":[151],"as":[152,174],"topic":[156],"significant":[158],"interest":[159],"amongst":[160],"disclosure":[161],"(non-accounting":[162],"information)":[163],"users.":[164],"key":[168],"subject":[169],"standard":[171],"setting":[172],"purposes":[173],"have":[176],"been":[177],"adopted":[178],"different":[181],"nations":[182],"all":[183],"over":[184],"world,":[186],"others":[189],"are":[190,208,215],"likely":[191],"adopt":[193],"them":[194],"near":[197],"future":[198,213],"(including,":[199],"Libya).":[200],"Finally":[201],"main":[203],"limitations":[204],"outlined":[209],"opportunities":[211],"research":[214],"discussed,":[216],"particularly":[217],"relation":[219],"study\u2019s":[222],"about":[224],"requirement":[226],"reconsider":[228],"usefulness":[230],"relationship":[233],"between":[234],"practices":[236],"framework":[238],"Libya.":[243]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}
