Contribution to the Study of the Impact of IFRS on the Quality of Information and Financial Markets: Which Theories are Used?

Authors

  • OUBAHOU Yassine PhD student Cadi Ayyad University, Marrakech, Morocco Research Laboratory on Innovations, Responsibilities and Sustainable Development
  • EL OUAFA Khalid Professor and researcher Cadi Ayyad University, Polydisciplinary Faculty of Safi, Morocco Research laboratory in innovation, responsibility and sustainable development

DOI:

https://doi.org/10.61707/njrce624

Keywords:

IFRS, Informational Efficiency Theory, Agency Theory, Signal Theory

Abstract

The aim of this article is to examine the extent to which theories of financial market effi-ciency, agency and signaling can be used to study and understand financial phenomena, in particular conflicts of interest between managers and shareholders, and investor behavior in financial markets following the transition to International Financial Reporting Standards (IFRS).

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Published

2024-08-31

Issue

Vol. 5 No. 11 (2024)

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

CC Attribution-NonCommercial-NoDerivatives 4.0

How to Cite

Contribution to the Study of the Impact of IFRS on the Quality of Information and Financial Markets: Which Theories are Used?. (2024). International Journal of Religion, 5(11), 8212 – 8220. https://doi.org/10.61707/njrce624

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