The Relevance and Observance of the IASC Standards in Developing Countries and the Particular Case of Zimbabwe

By Eddie Chamisa. 2000

255 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/68bec8770b6d268efba97b3448b5c60e84db79b9

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Citations in the corpus

Corporate Boards, Ownership Structure and Firm Performance in an Environment of Severe Political and Economic Crisis (2012, unknown): “…Financial Reporting Standards (which subsume standards designated as IASs) as domestic standards, without modification, following a “due process” (Chamisa, 2000, p. 270) 10 For the year 2000, only those firms with a 31 December year-end were required to publish restated financial statements,…”
The relevance of International Financial Reporting Standards to a developing country: Evidence from Kazakhstan (2007, background): “their national needs despite having weak equity markets (Ashraf & Ghani, 2005; Chamisa, 2000; Nobes, 1998, 2003).”
Dissemination and institutionalization of public sector accounting reforms in less developed countries: A comparative study of the Nepalese and Sri Lankan central governments (2013, background): “Zimbabwe, for example, is a striking example in his regard; as Chamisa (2000) claims, Zimbabwe’s accounting and financial environment (unlike that of many LDCs) was avourable for the adoption of International Accounting Standards (IASs).”
The harmonization of government financial information systems: the role of the IPSASs (2007, background): “(1996), Chamisa, (2000), Glaum and Street (2003) and Jones and Wolnizer (2003) have studied the influence of the IASs on private sector accounting and the information content of company financial reports of various countries.”
Disclosure, Corporate Governance and Foreign Share Ownership on the Zimbabwe Stock Exchange (2007, unknown): “Prior studies (e.g., Owusu-Ansah, 1998; Chamisa, 2000; ICAZ, 2001) show that compliance with mandatory disclosure and reporting requirements (which include IFRS) by ZSE listed companies is high.”
An analysis of the factors affecting the adoption of international accounting standards by developing countries (2006, background): “Chamisa (2000) studied the question of the usefulness of IAS for developing countries.”
The adoption of international accounting standards in Bangladesh: An exploration of rationale and process (2005, background): “…in the developing world, Chamisa cautioned that IASs should not be regarded as “substitutes for the development of indigenous accounting standards in developing countries nor should it be regarded as a panacea for all the accounting inadequacies the developing world” (Chamisa, 2000, p. 273).”
The Impact of IFRS on Accounting Quality in a Regulated Market (2011, background): “…regulation, the strength of equity markets, and the strength of the private sector, researchers suggest that the degree of similarity in economic and social environments to developed economies in which IFRS originated can affect IFRS relevance to a nation (Chamisa, 2000; Tyrrall et al., 2007).”
Disclosure compliance with national accounting standards by listed companies in South Asia (2004, unknown): “…development of a check-list comprising 13 1 items required by these 14 standards, in each country, to be disclosed.h In doing so, prior studies (Ahmed and Nicholls, 1994; Chamisa, 2000; Street et al. 1999) were consulted (see Table 1 for the number of disclosure items examined for each standard).”
Adoption of International Financial Reporting Standards in Developing Countries: The Case of Nigeria (2012, methodology): “In a study on the question of usefulness of IAS/IFRS for developing countries using a case study of Zimbabwe, Chamisa (2000), analyzed the impact of the adoption of IASB standards on the accounting practices of listed companies.”
The development of accounting regulations in Egypt: Legitimating the International Accounting Standards (2008, background): “Introduction A considerable amount of research dealing with the formulation of accounting regulations suggests that as the economic environment changes, the demand and use of financial information changes, leading to the development of new financial accounting regulations (Chamisa, 2000; Belkaoui, 2”