Skip navigation
st. Mary's University Institutional Repository St. Mary's University Institutional Repository

Please use this identifier to cite or link to this item: http://hdl.handle.net/123456789/6906
Full metadata record
DC FieldValueLanguage
dc.contributor.authorABDLA, NEJAT-
dc.date.accessioned2022-04-26T06:16:17Z-
dc.date.available2022-04-26T06:16:17Z-
dc.date.issued2021-12-
dc.identifier.uri.-
dc.identifier.urihttp://hdl.handle.net/123456789/6906-
dc.description.abstractArguments show that international financial reporting standard has many importance, but there are different challenges for the effective operations of IFRS. The main objective of this study was to examine the factors affecting the operations of IFRS in Ethiopian shipping & logistics service enterprise. To do so primary data collected through questionnaire and interviews by using randomly selected finance employees. The study employed both descriptive and econometrics method of analysis. The descriptive analysis revealed that IFRS has the benefit of improving efficiency and reliable of financial reporting, making external financing easier, provides transparency and effectiveness of internal audit, it provides better information for the investors, the information presented by IFRS is confidential. lack of guidelines for its implementation, Tax driven nature of previous standards, Lack of availability competent specialists, lack of training, Problem with IFRS’s use of fair value accounting are challenges of IFRS operation. The regression result revealed that company size, professional bodies accountancy, level of awareness about IFRS and availability of required skill have statistically positive significant effect on IFRS practice. Based on the results revealed it is recommended that developing training, assist necessary modification should be made in governing business and laws and developing awareness of international financial report standards.en_US
dc.language.isoenen_US
dc.publisherST. MARY’S UNIVERSITYen_US
dc.subjectFactors, Practice, International Financial Reporting Standards, ESLSE, Benefitsen_US
dc.titleFACTORS AFFECTING THE OPERATIONS OF IFRS PRACTICE IN ETHIOPIAN SHIPING & LOGISTICS SERVICE ENTERPRISEen_US
dc.typeThesisen_US
Appears in Collections:Accounting and Finance

Files in This Item:
File Description SizeFormat 
NEJAT ABDLA ID NO SGS03312012A THESIS.pdf1.16 MBAdobe PDFView/Open
Show simple item record


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.