International Financial Reporting Standards (IFRS) is a set of international accounting standards, which facilitate the reporting of financial results of companies. The purpose of this study is to examine the predictors and the effect of adopting IFRS on the organizational level in Libya. The population consists of 2,212 respondents. Using the random sample technique, the sample size accounted for 425 and a total of 248 responses were collected. The data was analysed using SPSS and AMOS. SPSS was used to examine the data and conduct the descriptive analysis while AMOS was used to conduct the regression analysis. The study proposed that perceived organizational factors (POF) (accounting capabilities (AC), top management support (TMS), and organizational readiness (OR), perceived technical factors (PTF) (compatibility (COMP) and complexity (COX), and perceived environmental factors (PEF) (government regulation (GR) and external pressure (ER) will affect the adoption of IFRS w.....

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