THE IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON THE QUALITY OF FINANCIAL STATEMENTS
Abstract
This study examines the impact of International Financial Reporting Standards (IFRS) on the quality of financial statements. IFRS adoption aims to enhance transparency, comparability, and reliability in financial reporting. The study adopts a quantitative research approach using secondary data from financial reports of selected companies. Key indicators such as earnings quality, disclosure level, and financial statement comparability were analyzed. Findings reveal that IFRS adoption significantly improves the quality of financial statements by increasing transparency and reducing information asymmetry. However, challenges such as implementation costs and lack of expertise were identified. The study concludes that IFRS has a positive impact on financial reporting quality.
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