LEADER 03863oam 2200565I 450 001 9910975119903321 005 20251116212843.0 010 $a1-317-01713-7 010 $a1-315-55327-9 010 $a1-317-01714-5 024 7 $a10.4324/9781315553276 035 $a(CKB)4330000000003565 035 $a(MiAaPQ)EBC4453988 035 $a(OCoLC)945095029 035 $a(BIP)63357284 035 $a(BIP)63679789 035 $a(EXLCZ)994330000000003565 100 $a20180706d2016 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 14$aThe role of the state and accounting transparency $eIFRS implementation in developing countries /$fMohammad Nurunnabi 205 $a1st ed. 210 1$aLondon ;$aNew York :$cRoutledge,$d2016. 215 $a1 online resource (242 pages) $cillustrations, tables, graphs 300 $a"A Gower book"--cover. 311 08$a1-138-32012-9 311 08$a1-4724-3064-6 320 $aIncludes bibliographical references and index. 327 $a1. Introduction -- 2. Review of literature -- 3. Theory -- 4. Financial reporting environment in Bangladesh -- 5. Research methodology -- 6. The relative impact of accounting regulatory frameworks and politico-institutional factors -- 7. The impact of training opportunities in the accounting profession, corruption and country-specific factors -- 8. Theory of the role of the state in the implementation of IFRS -- 9. Conclusions. 330 $aDr Mohammad Nurunnabi examines the factors that affect the implementation of International Financial Reporting Standards (IFRS) in developing countries and answers these specific research questions: - What is the relative impact of accounting regulatory frameworks and politico-institutional factors on the implementation of IFRS in developing countries? - How do cultural factors affect said implementation? - How does a study of implementing IFRS help to build an understanding of a theory of the role of the state in accounting change in developing countries? This follows a mixed methodology approach, in which interviews are conducted, IFRS-related enforcement documents and annual reports are evaluated. More than 138 countries have adopted IFRS, yet the International Accounting Standards Board (IASB) does not provide an implementation index. Financial reporting varies by country, even within the area of the world that has apparently adopted IFRS and Nurunnabi offers an important viewpoint that considers the issues of IFRS implementation from various perspectives. This is an invaluable resource for Undergraduate, Masters and PhD students, policy makers (at local, regional and international level) namely the IASB, World Bank, IMF, practitioners and users, giving them the necessary insight into the financial reporting environment and the state's attitude towards accounting transparency. Most importantly, this book contributes to military and democratic political regimes and the Max Weberian view of the theory of the role of the state's attitude towards accounting transparency. 606 $aAccounting$xStandards$zDeveloping countries 606 $aFinancial statements$xStandards$zDeveloping countries 606 $aCorporations$xAccounting$xStandards$zDeveloping countries 606 $aEnvironmental responsibility$zDeveloping countries 615 0$aAccounting$xStandards 615 0$aFinancial statements$xStandards 615 0$aCorporations$xAccounting$xStandards 615 0$aEnvironmental responsibility 676 $a657.02/18 700 $aNurunnabi$b Mohammad.$01871819 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910975119903321 996 $aThe role of the state and accounting transparency$94480774 997 $aUNINA