Adoption of IFRS and its effect on small states

The ongoing adoption of IFRS around the globe necessitates research to identify its effect/s in different scenarios. Small states such as Malta is one particular scenario. Taking on Classical Grounded Theory this doctoral thesis identified a process of meaning making as all those involved in the financial reporting process engage with individual investors to assist them understand better the notion of fair value measurement which is heavily embedded in various IFRSs.

Autorentext

Dr. Ivan Paul Grixti is a full-time member of staff at the University of Malta tutoring financial accounting and reporting with his main research interest being that of accounting history in Malta.