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كريم كاظم جبر

السنة عنوان البحث نشر البحث
2025 The Impact of Implementing International Financial Reporting Standards (IFRS) on Local Institutions Scientific Research Journal of Economics and Business Management
IFRS adoption has become a critical component in enhancing quality and comparability of financial reporting outcomes on a global scale. The study seeks to discuss the influence of IFRS implementation in the local setting with reference to its effect on financial transparency, the quality of financial reporting and the attractiveness of investment. It evaluates the impact of those standards on the performance, both operationally and financially, of the local institutions besides bringing to light the problems they have in the adjustment to international accounting practices. This research has undertaken a mixed methodology through the combined utilization of both qualitative and quantitative data collection.