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The study critically evaluates the theory of International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Using the extensive structured review of literature using the Scopus database tool, the study reviewed 79 articles, and in particular the topic-related 57 articles were analysed. Nine journals contribute to 51% of articles (29 of 57 articles). In particular, the three journals published 15 articles: Critical Perspectives on Accounting (7), Accounting, Organizations and Society (4), and Journal of Applied Accounting Research (4). In total, 83% (47 of 57) of the articles were published 2009–2018. A total of 1,168 citations were found from 45 articles since 12 articles were without citations. The highest cited authors were Ball (2006) – 410 citations, Kothari, Ramanna, and Skinner (2010) – 135 citations, and Napier (1989) – 85 citations. In particular, five theories have been used widely: institutional theory (13), accounting theory (6), agency theory (3), positive accounting theory (3), and process theory (2). Future studies’ focus could be on theory implications in IFRS adoption/implementation studies in a country or a group of countries’ experience. Future studies could also focus on various theories rather depending on a single theory (i.e. institutional theory).

The oxidation kinetics and microstructure characteristics of oxide scales thermally grown on the surface of developed FeCr alloy were investigated at 900 °C. The influence of difference sintering technique, i.e. spark plasma sintering and hot pressing, to improve nanostructured alloy performance was studied. The La-implantation was also considered in this study. It was found that the SPS sintered sample showed better performance than the HP sintered sample. Moreover, it also found that a combining of La-implantation and nanostructured alloy was most beneficial. While nanostructured alloy reduced the oxidation rate, the La-implantation increased the Cr₂O₃ scale conductivity.

The purpose of this paper is to examine the perceptions of professional accountants from three countries from the Association of South East Asian Nations (ASEAN) in order to evaluate their perceived benefits associated with the adoption of International Financial Reporting Standards (IFRS) in their respective nations as well as the implications of these standards for the accounting and auditing professions in their country of practice. It also explores the extent to which the adoption of IAS/IFRS accounting standards have been supported by the state, media and local professional accounting bodies.

The study uses survey approach to seek perceptions of professional accountants in these three countries with a view to understanding their perceptions regarding the socio-economic issues related to the adoption of the IFRS and role of social institutions. The study also uses appropriate statistical tests for interpretation of the data.

The analysis of the data shows that accounting professionals in Singapore, Malaysia and Indonesia strongly supported IFRS adoption; their opinions did not differ significantly by place of training, experience or professional qualifications. Respondents agreed that their countries benefited economically from harmonisation with global accounting standards. The surveyed accountants believed that pressure from international agencies was instrumental in the adoption of IFRS in the region. The findings also show that governments, the media and professional accounting bodies have supported the adoption, communication and application of IFRS.

This is the first study examining the role of social and professional institutions in the adoption of the IFRS and one which also provides an inter-country comparison of accountant’s perspectives on adoption of the IFRS among three ASEAN countries.

This study aims to elucidate the machining properties of low-cost expanded clay-reinforced syntactic foams by using different neural network models for the first time in the literature. The main goal of this endeavor is to create a casting machining-neural network modeling flow-line for real-time foam manufacturing in the industry.

Samples were manufactured via an industry-based die-casting technology. For the slot milling tests performed with different cutting speeds, depth of cut and lubrication conditions, a 3-axis computer numerical control (CNC) machine was used and the force data were collected through a digital dynamometer. These signals were used as input parameters in neural network modelings.

Among the algorithms, the scaled-conjugated-gradient (SCG) methodology was the weakest average results, whereas the Levenberg–Marquard (LM) approach was highly successful in foreseeing the cutting forces. As for the input variables, an increase in the depth of cut entailed the cutting forces, and this circumstance was more obvious at the higher cutting speeds.

The effect of milling parameters on the cutting forces of low-cost clay-filled metallic syntactics was examined, and the correct detection of these impacts is considerably prominent in this paper. On the other side, tool life and wear analyses can be studied in future investigations.

It was indicated that the milling forces of the clay-added AA7075 syntactic foams, depending on the cutting parameters, can be anticipated through artificial neural network modeling.

It is hoped that analyzing the influence of the cutting parameters using neural network models on the slot milling forces of metallic syntactic foams (MSFs) will be notably useful for research and development (R&D) researchers and design engineers.

This work is the first investigation that focuses on the estimation of slot milling forces of the expanded clay-added AA7075 syntactic foams by using different artificial neural network modeling approaches.

This study aims to examine the perceptions of accounting practitioners and users about implementation challenges with International Financial Reporting Standards (IFRSs) at the pre-implementation stage. Under institutional pressures, India conveyed its decision to implement IFRS beginning 1 April 2016, despite initial reluctance to adopt IFRS. It specifically explores the responses of accounting professionals (preparers) and the banking industry professionals (users) in India to challenges in IFRS implementation, rather than more widely researched dimensions of IFRS implementation such as reasons for adoption, experience effects and diversity in practice.

A quantitative research approach was adopted, using a questionnaire survey that provided 192 responses from accounting practitioners and banking professionals working in India.

The findings convey IFRS implementation preparedness perceptions of participants with respect to education, training and information technology (IT) infrastructure. Respondents acknowledged the efforts and capability of the accounting body, the Institute of Chartered Accountants of India, but expressed reservations about training, cost, interpretation, IT infrastructure and staffing. The accounting practitioners and the users have similar perspectives on the subject of awareness and preparedness challenges of IFRS implementation.

The study heightens awareness of the challenges facing jurisdictions who express initial reluctance, although they ultimately decide to adopt IFRS on account of institutional pressures. The analysis suggests that the International Accounting Standards Board should increase focus on implementation issues, in addition to updating and making IFRSs.

The study is distinct from the studies in abundance on the creation of accounting standards, implementation benefits and their implication in a specific geography.

The study aims to report empirical evidence on the impact of mandatory adoption of International Financial Reporting Standards (IFRS) in India on the voluntary intellectual capital reporting (ICR) and its value relevance. The study also tests the effect of term-weighting schemes used for information retrieval studies in the domain area of ICR.

The study uses computational linguistics tools to measure ICR by Indian firms in the period 2014–2019. The study developed term frequencies for 23 ICR attributes using bag-of-words methodology from the annual reports. The word counts were used to construct two distinct measures of ICR, quantity and quality, deploying different term-weighting schemes, equal weighting and the term frequency-inverted document frequency (TF-IDF) weighting, respectively. A combination of parametric and non-parametric tests has been employed to examine the different hypothesis.

The quantity of ICR was found to have increased post-IFRS adoption. However, the quality of ICR had fallen significantly, which resulted in the loss of value relevance of ICR. Firms making higher disclosures but of inferior quality experienced suboptimal market returns. Variation in inter-firm ICR has reduced. Size effect and sector effect continue but have attenuated. The study acknowledges the enormous impact of term-weighting schemes, used for information retrieval studies, in the domain area of ICR.

The study strongly adds to the momentum in favour of a formal ICR standard to improve its quality, restore its value relevance and facilitate more effective decision-making where the valuation of a firm is a critical input. The study presages the firms not to make poor-quality disclosures to avoid suboptimal stock performance.

The study sheds light on the impact of the adoption of post-IFRS on ICR in India. The study establishes the effect of term-weighting schemes, used for linguistic studies, in the domain area of ICR and adds to the literature by explaining one of the critical reasons for the dichotomy in ICR trends.

In this commentary, the author uses the development of data analytics curriculum at DePaul University as an example to highlight possible challenges and share the experience. In addition, seven different possible future research directions are identified so the readers are able to understand more about the impact of emerging technologies on the accounting profession and accounting curriculum.

Challenges and experience when developing data analytics curriculum at DePaul University are discussed. In addition, seven different possible future research directions are identified so the readers are able to understand more about the impact of emerging technologies on the accounting profession and accounting curriculum.

This paper expresses the author’s viewpoints regarding the impact of emerging technologies on accounting curriculum and the accounting profession.

This study aims at extracting and characterizing palm leaf fibers from Elaeis guineensis species of palm trees found in Ethiopia.

The fibers were extracted using three methods: manually, through water retting and chemically with sodium hydroxide. Physical parameters of the extracted fibers were evaluated, including tensile strength, fiber fineness, moisture content, degradation point and functional groups. Its cellulose, hemicellulose and lignin contents were also analyzed.

The results showed that the palm leaf fibers have a comparable fiber strength (170-450 MPa), elongation (0.95-1.25 per cent), fiber length (230-500 mm) and moisture regain (8-10 per cent) to jute, sisal and flax and thus can be used for technical textile application.

The fibers extracted using the water retting method had better properties than the other extraction methods. Its fiber length of 307 mm, cellulose content of 58 per cent, strength of 439 MPa and elongation of 1.24 per cent were the highest for all the extracted fibers. When compared with other fibers, palm leaf fiber properties such as tensile strength (439 MPa), elongation (1.24 per cent), moisture content (7.9-10.4 per cent and degradation point (360-380°C) were consistent with those of jute, sisal and ramie fibers. Hence, palm leaf fibers can be used for technical textile applications such as composite reinforcement.

Since International Financial Reporting Standards (IFRS) are not primarily meant for the accounting needs of Islamic banks, the Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) was established to develop specific accounting standards for Shari’ah compliance. The purpose of this paper is to assess the de jure harmonisation between the disclosure requirements of the IFRS-based Malaysian Accounting Standards (MAS) and those of the AAOIFI.

Using Malaysia as a case study, the paper examines the extent of the de jure congruence between the IFRS-based MAS and AAOIFI’s Financial Accounting Standard No 1 (FAS1), which is considered to be one of the key disclosure standards for Islamic banks. We employ leximetrics and content analysis to analyse these accounting standards and the additional guidelines introduced by the Malaysian Accounting Standards Board (MASB) and the Central Bank of Malaysia (Bank Negara Malaysia, BNM) to identify the gaps between different tiers of MAS and FAS1.

The study finds that de jure congruence between the IFRS-based MAS and AAOIFI standards has improved through the introduction of additional accounting guidelines by both the MASB and the banking regulator, BNM. However, some gaps remain between the two standards. These gaps may be difficult to completely eliminate due to differences in the fundamental principles underlying the development of both standards.

While some studies have explored the de facto congruence between AAOIFI accounting standards and others, this paper is the first, to the best of the authors’ knowledge, to examine the de jure congruence between those standards with the IFRS-based MAS.

This paper aims to characterize and develop a new ecological lightweight concrete reinforced by addition of palm plant fibers (from vegetal waste) to be used in the thermal and acoustical insulation of local constructions. The date palm plant fibers are characterized by their low sensitivity to chemical reactions, low cost and large availability in local regions. Therefore, the newly obtained lightweight concrete may suggest a great interest, as it seems to be able to achieve good solutions for local construction problems, technically, economically and ecologically.

The experimental program focused on developing the composition of palm-fiber-reinforced concrete, by studying the effect of the length of the fibers (10, 20, 30 and 40 mm) and their mass percentage (0.5%, 1%, 1.5% and 2%), on the mechanical and acoustical properties of the composite. The main measured parameters were the compressive strength and flexural strength, sound absorption coefficient, noise reduction coefficient (NRC), etc. These tests were also borne out by the measure of density and water absorption, as well as microstructure analyses. To fully appreciate the behavior of the material, visualizations under optical microscope and scanning electron microscope analyses were carried out.

The addition of plant fibers to concrete made it possible to formulate a new lightweight concrete having interesting properties. The addition of date palm fibers significantly decreased the density of the concrete and consequently reduced its mechanical strength, particularly in compression. Acceptable compressive strength values were possible, according to the fibers content, while better values have been obtained in flexion. On the other hand, good acoustical performances were obtained: a considerable increase in the sound absorption coefficient and the NRC was recorded, according to the content and length of fibers. Even the rheological behavior has been improved with the addition of fibers, but with short fibers only.

Over the recent decades, many studies have attempted to search for more sustainable and environmentally friendly building materials. Therefore, this work aims to study the possibility of using waste from date palm trees as fibers in concrete instead of the conventionally used fibers. Although many researches have already been conducted on the effect of palm plant fibers on the mechanical/physical properties of concrete, no information is available neither on the formulation of this type of concrete nor on its acoustical properties. Indeed, due to the scarcity of raw materials and the excessive consumption of energy, the trend of plant fibers as resources, which are natural and renewable, is very attractive. It is therefore a major recycling project of waste and recovery of local materials.