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All Journal Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Tasnim Journal for Community Service The Es Accounting and Finance West Science Accounting and Finance Journal of Vocational, Informatics and Computer Education Fundamental and Applied Management Journal Community Service Journal Of Economic Education
Indah Wati
Universitas Islam Negeri Sultan Syarif Kasim Riau
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : The Es Accounting and Finance

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Assessing the Impact of International Financial Reporting Standards (IFRS) through Bibliometric Research Loso Judijanto; Tri Widyastuti Ningsih; Indah Wati; Sri Adella Fitri
The Es Accounting And Finance Vol. 2 No. 01 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i01.166

Abstract

The present study evaluates the influence of International Financial Reporting Standards (IFRS) on scholarly literature through the utilization of bibliometric analysis. This study examines the frequency of occurrence of terms in a dataset consisting of renowned publications, thereby uncovering significant themes and areas of focus in IFRS research. Prominent terminology such as "Financial Reporting Standard," "Reporting," and "Accounting" indicate an exhaustive examination of the practical implementation of reporting standards and accounting principles. Underappreciated terminologies such as "Mandatory Adoption" and "Earnings Management" underscore intricate domains of inquiry, addressing the complexities and ramifications linked to the implementation of IFRS. The analysis reveals overarching themes such as sustained exploration, strategic considerations, and practical application, which offer valuable insights for both researchers and practitioners. The research contributes to the delineation of research priorities, the provision of instructional materials, the orientation of policy deliberations, and the resolution of pragmatic obstacles within the ever-evolving domain of IFRS research.
Co-Authors Budi Mardikawati Eva Yuniarti Utami Fadlullah Fiqrul Mustanir Ilma Wulansari Hasdiansa Loso Judijanto M. Iqbal Lubis Mahdar Ernita Muhlis Ningsih, Tri Widyastuti Ristiliana Ristiliana Ristiliana Ristiliana Salmiah Salmiah SISKA APRIANTI, SRI HARTATY, INDRA SATRIAWAN Soemarno Hidayatullah. S Sulaiman Efendi Siregar Yulia Novita