An Emerging Economy’s Engagement with the International Financial Reporting Standards and the IFRS Foundation
In this study, Dr Ozlem Arikan's exploration centres on an emerging economy, elucidating the underlying causes for the under participation in IFRS standard-setting activities.
Project description
Emerging economies are known not to engage in IFRS standard-setting. If we do not know why, this non-engagement is likely to continue, and the standards may not fit emerging economies. These economies, then are likely to circumvent the rules, having an adverse effect on the consistency of the IFRS, and in turn financial markets which use financial reports produced by IFRS to make decisions.
Ozlem Arikan is the lead investigator, and solo-author of a forthcoming book chapter. She is in collaboration with Ivo De Loo wfrom the Nyenrode University for the journal article and the MARG Conference. In this study, Ozlem's exploration centres on an emerging economy, elucidating the underlying causes for the under participation in IFRS standard-setting activities. The aim is to inform the IFRS foundation about the causes of the disengagement, so that it can take actions to mitigate this concern.
Research activity
- Ethnographies of accountability workshop - Paris: June 2022
- Ethnographies of accountability workshop - Nyenrode: September 2023
