مجلة العلوم الإدارية والمالية
Volume 9, Numéro 2, Pages 54-65
2025-12-27

The Extent Of Global Corporate Compliance With International Financial Reporting Standards (ifrs): An Analytical Study



Authors : Saib‬‏ Abdallah .

Abstract

This study examines global corporate compliance with International Financial Reporting Standards (IFRS) among publicly listed companies. Through analytical methodology, the research evaluates adoption patterns, compliance levels, and implementation challenges across 140+ jurisdictions. Findings reveal that while 84% of jurisdictions require IFRS, compliance quality varies substantially, with enforcement actions affecting 38% of examined European companies. The study identifies institutional capacity as the primary determinant of compliance success. Recent developments through 2024, particularly IFRS 17 implementation and emerging sustainability standards, continue challenging organizational capacity. The research documents significant regional variations from mandatory European adoption to US non-adoption. This analysis provides evidence-based insights for policymakers and corporations navigating international financial reporting harmonization.

Keywords

International Financial Reporting Standards ; IFRS compliance ; Accounting harmonization ; Financial reporting quality ; Multinational corporations

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