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http://hdl.handle.net/10603/536142
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DC Field | Value | Language |
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dc.coverage.spatial | ||
dc.date.accessioned | 2024-01-02T09:41:11Z | - |
dc.date.available | 2024-01-02T09:41:11Z | - |
dc.identifier.uri | http://hdl.handle.net/10603/536142 | - |
dc.description.abstract | This thesis presents an evaluation of the Adoption of International Financial newlineReporting Standards (IFRS) in Ethiopia, focusing on its benefits and key challenges, with specific reference to the Commercial Bank of Ethiopia. The study employs purposive sampling to investigate IFRS implementation newlinewithin private banks, utilizing questionnaires administered to the IFRS newlineimplementation teams. These teams are considered experts in the application of IFRS standards. The research employs a mixed research approach, with an emphasis on descriptive and explanatory research newlinedesigns. While all financial institutions have adopted IFRS standards in their financial statements, these standards have not been fully integrated into the day-to-day operations of the banks. This suggests that the adoption is not yet complete, primarily due to existing challenges in the business newlineenvironment. The survey reveals significant challenges, including a lack of practical knowledge for applying the standards, issues related to data asymmetry, technology compatibility for embedding accounting information in line with IFRS requirements, and a shortage of competent training to go newlinebeyond IFRS theory. Opportunities identified include improved access to finance, enhanced comparability, and better analysis of information for decision-making, and increased access to capital markets. To enhance the adoption of IFRS, several recommendations are made. Firstly, it is advised to establish a clear adoption deadline and rigorously enforce IFRS newlinestandards. Additionally, a collaborative capacity-building program for IFRS implementation should be created, with a strong emphasis on stakeholder involvement. The report underscores the importance of factors influencing IFRS adoption, such as government endorsement, training programs, and the promotion of foreign investment as strategies to stimulate economic growth. | |
dc.format.extent | ||
dc.language | English | |
dc.relation | ||
dc.rights | university | |
dc.title | The Adoption of International Financial Reporting Standards IFRS in Ethiopia Benefits and Key Challenges Evidence from Public Entities in Case of Commercial Bank of Ethiopia | |
dc.title.alternative | ||
dc.creator.researcher | Tibebe, Ashenafi Nigusse | |
dc.subject.keyword | Adoption | |
dc.subject.keyword | Business Finance | |
dc.subject.keyword | Challenges | |
dc.subject.keyword | Economics and Business | |
dc.subject.keyword | International Financial Reporting Standard | |
dc.subject.keyword | Opportunities | |
dc.subject.keyword | Private Banks | |
dc.subject.keyword | Social Sciences | |
dc.description.note | ||
dc.contributor.guide | Gujral, Tripti | |
dc.publisher.place | Vadodara | |
dc.publisher.university | Parul University | |
dc.publisher.institution | Department of Finance | |
dc.date.registered | 2020 | |
dc.date.completed | 2023 | |
dc.date.awarded | 2023 | |
dc.format.dimensions | ||
dc.format.accompanyingmaterial | DVD | |
dc.source.university | University | |
dc.type.degree | Ph.D. | |
Appears in Departments: | Department of Finance |
Files in This Item:
File | Description | Size | Format | |
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01_title.pdf | Attached File | 34.14 kB | Adobe PDF | View/Open |
02_prelim page (2).pdf | 1.26 MB | Adobe PDF | View/Open | |
03_content.pdf | 303.1 kB | Adobe PDF | View/Open | |
04_abstract.pdf | 247.93 kB | Adobe PDF | View/Open | |
05_chapter 1.pdf | 579.96 kB | Adobe PDF | View/Open | |
06_chapter 2.pdf | 870.01 kB | Adobe PDF | View/Open | |
07_chapter 3.pdf | 539.07 kB | Adobe PDF | View/Open | |
08_chapter 4.pdf | 1.44 MB | Adobe PDF | View/Open | |
09_chapter 5.pdf | 428.92 kB | Adobe PDF | View/Open | |
10_annexures.pdf | 999.44 kB | Adobe PDF | View/Open | |
80_recommendation.pdf | 450.74 kB | Adobe PDF | View/Open |
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