Thesis Open Access
The impact of international financial reporting standard implementation on financial report quality: In the case of selected commercial bank in Ethiopia
Etifwork Birhan
This study was mainly focused on impact of IFRS on financial reporting quality in Ethiopian commercial banks. Accordingly, the study used primary data through questioner. The study was used purposive sampling method, by using judgmental sampling selected 8 banks. The study have 3 independent variable namely IFRS adoption, internal control and accounting information system ,Data were analyzed by using descriptive statistics, correlation matrix and regression analysis by using SPSS. The results regression analysis shows that IFRS has positive and significant effect on financial reporting quality in Ethiopian Commercial banks. In addition to IFRS adoption accounting information system and internal control has positive and significant effect on financial reporting quality. Based on the finding recommended that, Commercial banks needs to continues development and give serious attention to IFRS development and should expand and strength IFRS team to improve financial reporting quality. Also researcher recommends it need strong internal control and use advanced accounting information system to improve commercial bank financial reporting quality.
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- Publication date:
- October 22, 2025
- DOI:
-
- Keyword(s):
- financial reporting quality
- Communities:
- License (for files):
- Creative Commons Attribution