Research questions

1.1.        Research questions

The following research questions were the focus of this study;-

  1. Is there a significant difference in the quality of financial reporting after IFRS adoption?
  2. Does the adoption of IFRS increases the relevance, faithful representation comparability, verifiability, and understandability of financial report?
  3. Does the adoption of IFRS reduce timeliness for displaying the financial report?


1.2.        Objectives of the study

The major objective of this study is to investigate and evaluate whether there are any increasing in financial reporting quality after adoption IFRS by Romanian listed banks on the Bucharest Stock Exchange.

The first objective of this study is to assess if IFRS adoption by the Romanian listed banks on the Bucharest Stock Exchange leads to significant difference in terms of relevance, comparability, verifiability and understandability in financial reporting.

Second objective is to determine if IFRS adoption by the Romanian banks listed on the Bucharest Stock Exchange reduces the time for disclosing the financial reports and increases faithful representation of financial report.

1.3.        Importance of the study

This study provides a clear understanding of the factors that affect IFRS adoption of financial reports, which will assistance many of the designated parties, including external investors, in making decisions. Also, such studies are useful references for researchers who are interested in accounting research, as there is a lack of studies on the implementation of IFRS.

Moreover, such academic studies will be of benefit to many accounting standards-setting institutions and regulatory institutions, as well as international bodies, who can evaluate the quality and performance of IFRS. Most importantly

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