Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)


The effect of IFRS adoption on information overload: Evidence from Egyptian Firms

Author(s): Salma Samir, Medhat Abdel Rasheed, Eman Abdel Wanis

This paper explores whether the adoption of IFRS impacts the information overload of corporate reports using 48 Egyptian firms listed in EGX100 from 2013 to 2021. Our findings suggest that there is a negative association between IFRS adoption and information overload. Results show that IFRS adoption results in a less readable report in Egyptian firms. The readability of the corporate reports is at a low level when IFRS adoption over our sample period. Our results are of interest to regulators, investors, management, and academics.

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