ijafssr.com

Title: ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS AND ITS IMPACT ON ENHANCING EARNINGS SUSTAINABILITY: EVIDENCE FROM IRAQI BANKS Authors:Mustafa Salih Dakhil, Diana Neamah Abdulrazzaq Alkhazraji, Aminah Rasheed Jaber and Bashaer Khudhair Abbas Alkhafaji Abstract:This study aims to demonstrate the extent to which IFRS adoption contributes to enhancing the sustainability of earnings for a sample of … Read more

Title: THE ROLE OF ACCOUNTING INFORMATION IN ENHANCING FAIR VALUE MEASUREMENT OF ASSETS AND LIABILITIES OF LISTED INSURANCE FIRMS IN IRAQ Author:Baydaa Fadhil JASIM Abstract:Fair value measurement is vital in financial reporting, especially for insurance firms with complex assets and liabilities. However, in Iraq’s insurance sector, its implementation is hindered by market illiquidity, lack of … Read more

Title: MODERATING EFFECT OF GOVERNANCE FACTORS ON THE RELATIONSHIP BETWEEN IFRS ADOPTION AND EARNINGS MANAGEMENT Authors:Taibat Adebukola Atoyebi, Abdullateef Ibrahim, Yusuf Alhassan, Sylvester Onyekachi Ademu, Joseph Ilori Ajulo and Cindy Iwebuka Igba-Ujene Abstract:This study examined the impact of International Financial Reporting Standards (IFRS) on earnings management (EM) within the Nigerian banking sector. Utilizing an ex … Read more

Title: FINANCIAL EVOLUTION AND FIRM VALUE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA Authors:Salawudeen, Aishat PhD and Umar Gunu Suleiman, PhD Abstract:This study assessing the link between the Financial Evolution and Firm Value of Listed DMBs in Nigeria. Secondary data of the sampled banks were obtained from Nigeria exchange groups for a period of 11 … Read more

Title: EFFECT OF TAX POLICY AND TAX ADMINISTRATION ON BUSINESS CONTINUITY OF SMALL AND MEDIUM ENTERPRISES IN NIGERIA Authors:Godwin Emmanuel OYEDOKUN, Matthew Kunle OLAWALE and Iheanyi Odinakachi ANYAHARA Abstract:This study investigates the impacts of tax policies and administration on the business continuity of Small and Medium Enterprises (SMEs) in Nigeria. The study аdоpted a descriptive … Read more

Title: CAPITAL ALLOWANCE INCENTIVES, TAX HOLIDAY INCENTIVES ANDCONTINUITY OF SMALL AND MEDIUM SCALE ENTERPRISE IN NIGERIA Authors:Matthew Kunle OLAWALE, Iheanyi Odinakachi ANYAHARA and Godwin Emmanuel OYEDOKUN Abstract:This study examines capital allowance incentives and tax holiday incentives on the continuity of Small and Medium Scale Enterprises (SMEs) in Nigeria. The population consists of the total number … Read more

Title: ANALYZING MARKET PERFORMANCE OF INSURANCE COMPANIES DURING THE GLOBAL FINANCIAL CRISIS Author:Mukdad Ibrahim Abstract:The objective of this research paper is to analyze the effect of the global financial crisis 2007-2008 on market indicators of three insurance companies operating in United Arab Emirates, using four market indicators, market value, earnings per share, market to book … Read more

Title: TAX AVOIDANCE AND TAX RISK EFFECT TO COST OF DEBT FOR MANUFACTURING COMPANIES SURVIVING COVID-19 CRISIS Authors:Irwanto Handojo and Novika Chandra Abstract:This study examines the impact of tax avoidance and tax risk on the cost of debt in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Using multiple regression … Read more

Title: EARNINGS MANAGEMENT AND OWNERSHIP STRUCTURE EFFECT OF DIVIDEND PAYER COMPANIES IMPACTED BY COVID 19 TO COST OF DEBT Authors:Irwanto Handojo And Kent Lambert Abstract:This study aims to explore the impact of earnings management on the cost of debt in dividend-paying companies affected by the covid-19 pandemic by considering performance signal and control from ownership … Read more

Title: CYBERSECURITY RESILIENCE IN DIGITAL FINANCE: ADDRESSING THREATS, SECURITY PROTOCOLS, DATA PRIVACY, AND FRAUD PREVENTION STRATEGIES Author:Ibrahim Tirimba Ondabu Abstract:The financial sector is increasingly vulnerable to cyber threats due to its reliance on digital infrastructure and the vast amounts of sensitive financial data it processes. This study examines the key cybersecurity threats affecting financial institutions, … Read more