Assessing the Adoption of IFRS and Its Effects on Financial Reporting Quality in Developing Countries
Abstract
Assessing the Adoption of IFRS and Its Effects on Financial Reporting Quality in Developing Countries. Published in EMAN Research, this journal article (2025) by Ripon Chandra Das examines themes situated at the intersection of IFRS Adoption, Financial Reporting Quality. The work draws on practitioner experience in Bangladesh's manufacturing and ready-made garments sector, combined with frameworks from international accounting standards and emerging financial technology. It contributes to the broader discussion on how emerging-market organisations can leverage modern systems, governance, and analytics to improve performance, transparency, and decision-making.
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