ifrs adoption in cbe.doc - The Challenges and Prospects of...

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The Challenges and Prospects of IFRS Adoption in Ethiopian Commercial Banks Thesis (M.A.), 2018 72 Pages, Grade: 2 M A Marenesh Abebe (Author)ExcerptTABLE OF CONTENTSABSTRACTACKNOWLEDGEMENTSLIST OF TABLESACRONYMSCHAPTER 1: INTRODUCTION1.1. General Background of the Study1.2. Statement of the problem1.3. Objective of the study1.3.1. General Objective1.3.2. Specific Objective1.4. Research QUESTIONS1.5. Significance of the study1.6. Scope and Limitation1.7. Organization of the PaperCHAPTER 2: LITERATURE REVIEW2.1. Introduction2.2. Conceptual and Theoretical Framework of the study2.2.1. International Accounting Standard2.2.2. International Financial Reporting Standard2.2.3. The driving factors for the emergent of IFRS2.2.4. Objectives of International Financial Reporting Standard2.2.5. Prospects of Adopting IFRS2.2.6. Major challenges of adopting IFRS.2.3. Empirical EVIDENCE2.4. Summary and Gap in the Existing Literature
CHAPTER 3: METHODOLOGY3.1. Introduction3.2. Research Approach3.3. Sample Selection3.3.1. Total Population3.3.2. Target Population3.3.3. Sample Design and Size3.4. Survey Design3.4.1. Data and Collection instrument3.5. Data analysis3.6. Validity and reliability of the studyCHAPTER FOUR: DATA ANALYSIS AND PRESENTATIONS4.1. Introduction4.2. Reliability Study4.3. Demographic characteristics of respondents4.4. Information on whether the bank used to IFRS4.5. Information on existing financial reporting standards4.6. Information on perception of previous standards and IFRS4.7. Information on challenges and IFRS TRAINING4.8. Benefits of IFRS ADOPTION IN Ethiopian Commercial Banks4.8.1. Benefits of IFRS adoption to Banks4.8.2. Benefits of IFRS adoption for investors4.8.3. Benefits of IFRS adoption for Management4.8.3. Benefits of IFRS adoption to other stakeholders4.9. Challenges of IFRS ADOPTION IN Ethiopian Commercial Banks4.9.1. Challenges of legal and regulatory requirement4.9.2. Challenges of professional Bodies4.9.3. Challenges of measurement of business performance4.9.4. Challenges of Information Technology4.9.5. Challenges of Training and EducationCHAPTER 5: CONCLUSION AND IMPLICATIONS5.1. Introduction5.2. Conclusion5.3. Implications5.4. Future Research AreasREFERENCESAPPENDIX (A) : QUESTIONNAIREAPPENDIX (B):INTERVIEW GUIDEABSTRACT
The study aims to examine the challenges and prospects of International Financial Reporting Standards (IFRS) adoption in Ethiopian Commercial Banks. To answer the research question andto achieve the objective of the study this paper adopted the mixed research approach. The questionnaire data were analyzed using descriptive statistics and data from interview and document review were interpreted qualitatively. The results show that IFRS adoption in Ethiopian Commercial Banks will result in a number of important benefits to a wide range of stakeholders. The study also find that with the exception of capital market the other five variables namely need of amending legal and regulatory requirement , volatility of financial position and financial performance , difficulty of obtaining source documents and data ,need of

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