Business, Management and Accounting
4 years ago

Mixed outcomes: IFRS adoption in Kenya shows marginal accounting quality improvements.

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International Journal of Accounting and Financial Reporting
The Impact of International Financial Reporting Standards (IFRS) Adoption on The Accounting Quality of Listed Companies In Kenya
Erick Rading Outa

Paper Summary

The article examines if adopting International Financial Reporting Standards (IFRS) in Kenya has improved the accounting quality of listed companies. The study used measures like earnings management, timely loss recognition, and value relevance to assess this. Results showed that some aspects of accounting quality slightly improved, while others slightly declined. This suggests that the impact of IFRS adoption on accounting quality in Kenya is mixed, with some improvements but also some challenges.

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