Conceptual formation and explanation in IFRS-based financial accounting research

This article provides a comprehensive review of the conceptual formation and explanation within International Financial Reporting Standards (IFRS)-based financial accounting research. The mandatory adoption of IFRS by the European Union (EU) on 1 January 2005 resulted in an increase in the number of...

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Autores principales:	Akarsh Kainth, Ghulam Mustafa
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2021
Materias:	ifrs conceptual formation scientific explanation accounting research Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/4be90bffc9894cbcb43aea43dcab06c2
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id	oai:doaj.org-article:4be90bffc9894cbcb43aea43dcab06c2
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spelling	oai:doaj.org-article:4be90bffc9894cbcb43aea43dcab06c22021-12-02T17:01:03ZConceptual formation and explanation in IFRS-based financial accounting research2331-197510.1080/23311975.2021.1935185https://doaj.org/article/4be90bffc9894cbcb43aea43dcab06c22021-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2021.1935185https://doaj.org/toc/2331-1975This article provides a comprehensive review of the conceptual formation and explanation within International Financial Reporting Standards (IFRS)-based financial accounting research. The mandatory adoption of IFRS by the European Union (EU) on 1 January 2005 resulted in an increase in the number of scientific articles explaining the effect of mandating IFRS on capital markets within the EU. Independently, these studies offer interesting insights; however, there have been few attempts to offer a critical analysis of the current state of the field in terms of conceptual formation and the role of theories in explanation. This paper provides a richer understanding of the scientific basis of the empirical research within this emerging field. We identify and critically assess a sample of eight relevant scholarly articles. Our findings suggest that the concepts in these articles appear to be borrowed from the mainstream accounting and finance literature and used in the form of variables. These concepts primarily play a deductive role. The nature of explanation appears to be mechanistic. We offer a discussion of our review’s findings and suggest some implications for future research.Akarsh KainthGhulam MustafaTaylor & Francis Grouparticleifrsconceptual formationscientific explanationaccounting researchBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 8, Iss 1 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	ifrs conceptual formation scientific explanation accounting research Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	ifrs conceptual formation scientific explanation accounting research Business HF5001-6182 Management. Industrial management HD28-70 Akarsh Kainth Ghulam Mustafa Conceptual formation and explanation in IFRS-based financial accounting research
description	This article provides a comprehensive review of the conceptual formation and explanation within International Financial Reporting Standards (IFRS)-based financial accounting research. The mandatory adoption of IFRS by the European Union (EU) on 1 January 2005 resulted in an increase in the number of scientific articles explaining the effect of mandating IFRS on capital markets within the EU. Independently, these studies offer interesting insights; however, there have been few attempts to offer a critical analysis of the current state of the field in terms of conceptual formation and the role of theories in explanation. This paper provides a richer understanding of the scientific basis of the empirical research within this emerging field. We identify and critically assess a sample of eight relevant scholarly articles. Our findings suggest that the concepts in these articles appear to be borrowed from the mainstream accounting and finance literature and used in the form of variables. These concepts primarily play a deductive role. The nature of explanation appears to be mechanistic. We offer a discussion of our review’s findings and suggest some implications for future research.
format	article
author	Akarsh Kainth Ghulam Mustafa
author_facet	Akarsh Kainth Ghulam Mustafa
author_sort	Akarsh Kainth
title	Conceptual formation and explanation in IFRS-based financial accounting research
title_short	Conceptual formation and explanation in IFRS-based financial accounting research
title_full	Conceptual formation and explanation in IFRS-based financial accounting research
title_fullStr	Conceptual formation and explanation in IFRS-based financial accounting research
title_full_unstemmed	Conceptual formation and explanation in IFRS-based financial accounting research
title_sort	conceptual formation and explanation in ifrs-based financial accounting research
publisher	Taylor & Francis Group
publishDate	2021
url	https://doaj.org/article/4be90bffc9894cbcb43aea43dcab06c2
work_keys_str_mv	AT akarshkainth conceptualformationandexplanationinifrsbasedfinancialaccountingresearch AT ghulammustafa conceptualformationandexplanationinifrsbasedfinancialaccountingresearch
_version_	1718382206217355264

Conceptual formation and explanation in IFRS-based financial accounting research

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