Wawasan - Wawasan Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan - Vol. 2 Issue. 3 (2024)

The Impact Of Convergence Of International Accounting Standards (IFRS) On The Quality Of Financial Reports: Meta-Analysis

Zufi Yustika Magitasiwi, Anindya Frysa Irsyadi, Hwihanus Hwihanus,

Abstract

This research uses qualitative meta-analysis to examine the impact of implementing International Financial Reporting Standards (IFRS) on the financial quality of companies. This meta-analysis examines 6 empirical studies that examine the relationship between IFRS and financial reporting quality. The meta-analysis results show that the implementation of IFRS has a significantly improves the quality of financial reporting, promoting transparency, accountability and better decision making.