International Standards Research Articles

Optimizing Quality Assurance in Naval Hospitals: A Qualitative Study by Comprehensive Strength, Weakness, Opportunity, and Threat Analysis

Abstract Introduction: Quality assurance (QA) in healthcare is the degree to which healthcare services increase the likelihood of desired outcomes and are consistent with the current professional knowledge. It is a panacea to achieve higher levels of patient safety and satisfaction. This study aims to do a situational analysis of the current QA mechanism in naval hospitals through a Strength, Weakness, Opportunity, and Threat (SWOT) analysis. Methods: The study is a qualitative study where data were collected by in-depth interviews and focused group discussions as well as by review of reports. The data were processed using transcription and anonymized to maintain the data security and integrity. Further, it was iterated and triangulated to establish credibility and reliability. Number and relevant events were analyzed to arrive at inferences. Based on these themes and inferences, a situational analysis of QA mechanisms in naval hospitals by SWOT method was done by the authors. Ethical consent was obtained from the institutional ethical committee. Results: National QA Standards (NQAS) developed by the National Health Systems Resource Centre, and the Ministry of Health and Family Welfare is a comprehensive and objective QA tool. QA by modified NQAS tool has also been rolled out systematically in the naval hospitals over the past 1 year. The strengths identified with respect to the adoption of NQAS are improved patient safety and satisfaction, objective assessment to ensure accuracy, consistency, and compliance, ensure benchmarking against international standards, aid in comparison of hospitals, build accountability, and ensure trust among stakeholders. The weakness in the implementation of NQAS is the lengthy assessment process, implementation cost for training and infrastructure upgradation, biased internal audits, lack of felt need among users, and resistance to change. The strengths far outweigh the weaknesses. Conclusion: By leveraging the strengths, addressing existing weaknesses, capitalizing on opportunities, and mitigating threats, naval hospitals can significantly enhance their QA mechanisms. Thus, the adoption of a continuous improvement process by NQAS implementation is crucial in advancing healthcare quality. Spreading awareness to generate the felt need, emphasizing proactive training, focusing on patient satisfaction surveys, and incentivizing the process will ensure robust implementation. Through these measures, naval hospitals can maintain excellence in healthcare delivery and readiness to meet future challenges.

DIREITO AO MEIO AMBIENTE SADIO E A TEORIA DE RONALD DWORKIN DE DIREITO COMO INTEGRIDADE

This article aims to demonstrate that the right to a healthy and protected environment for present and future generations constitutes a fundamental human right. Recognition as a fundamental right is the result of an evolution of international standards embodied in several Conferences promoted by the United Nations and which, in Brazil, was expressly provided for in the Federal Constitution. In the protection of this fundamental right, several legal confrontations arise that may imply the collision of fundamental principles or the absence of an express legal norm regulating the conflicting relationship. These conflicts constitute difficult cases (hard cases) in the doctrine of Ronald Dworkin, who formulated the post-positivist theory of law as integrity as a response to not leave the concrete case undecided or decided based on the judge’s voluntarism. Environmental constitutionalism finds support in the theory of law as integrity to respond to conflicts. The inductive research method was used, with bibliographical research, starting from particular ideas such as the concepts of the environment, fundamental human rights, the concept of difficult cases in Ronald Dworkin’s theory to arrive at the general idea of the research that constitutionalism environmental protection finds support in the theory of law as integrity.

Strategic Approach for the Elaboration of a Safety Design Basis for Nonreactor Nuclear Facilities in Brazil

A nonreactor nuclear facility (NRNF) for maritime activities is being designed as part of the Brazilian naval nuclear propulsion program. The absence of national regulations for the design and licensing of naval NRNFs presents a challenge that must be addressed. This study aims to present an initial proposal for developing a safety design basis for NRNFs in Brazil. This proposal is based on the collection and analysis of national and international standards (documentary research), as well as articles, dissertations, and theses (bibliographic research) that discuss the criteria and safety requirements relevant to the licensing and design of NRNFs. This research develops a strategy for applying U.S. Department of Energy (DOE) regulations derived from the U.S. Code of Federal Regulations, Title 10, “Energy,” Part 830, “Nuclear Safety Management,” in conjunction with CNEN (National Nuclear Energy Commission, Brazil) regulation NE 1.04, “Licensing of Nuclear Installations,” aligned with International Atomic Energy Agency requirements to develop a safety design basis for naval NRNFs. The first step of the proposed strategy involves categorizing facility hazards conducted in accordance with DOE-STD-1027. The process continues for facilities categorized as hazard categories 1, 2, and 3. The directive DOE O 420.1C, “Facility Safety,” and the invoked standards serve as foundational elements for developing the safety design basis. The results of this research demonstrate that the DOE regulatory framework for NRNFs is a suitable alternative to address the national regulatory gap and improve the national licensing process by incorporating the safety-in-design concept.

Multidimensional evaluation of nutritional security policies in the Republic of Moldova: gaps, progress, and alignment with international standards

Multidimensional evaluation of nutritional security policies in the Republic of Moldova: gaps, progress, and alignment with international standards

Globalisation and Insurance Sector Penetration: Macro Evidence from Nigeria

The impact of globalisation on the penetration of the insurance industry in Nigeria from 1987 to 2021 was investigated in this study using the distributed lag long-run estimating technique. The results from the use of KOF Globalisation index showed that globalisation promotes penetration of the insurance sector (Coeff =0.1388; p. value0.01). It furthered revealed that Insurance penetration rate rises with increased GDP per capita, population, and financial sector development. However, inflation reduces insurance penetration rate. Globalisation greatly aids in the penetration of the insurance sector in Nigeria which suggests the opening up of the Nigerian insurance market to foreign competition, lowering costs and increasing the efficiency of insurance services. The government also need to formulate appropriate policies to encourage the mobility of insurance products, services, and capital. Asides the aforementioned, insurers in Nigeria are encouraged to continuously offer globalised products that adhere to international standards to attract foreign consumers. Meanwhile, the dark sides of globalisation should be mitigated while introducing these new insurance services and products.

Concepts of Digital Financial Technologies and Their Legal Nature

Digital financial technologies (FinTech) have revolutionized the financial industry by integrating innovations such as blockchain, artificial intelligence, and decentralized finance into traditional systems. This study explores the conceptual evolution of FinTech and its legal and regulatory implications within global markets. It addresses challenges in defining, classifying, and regulating FinTech while maintaining market integrity and consumer trust. Using an integrative literature review of recent peer-reviewed articles, policy reports, and regulatory frameworks, the study examines themes like legal classifications of digital assets, regulatory strategies, consumer protection, and governance of blockchain platforms. Findings indicate that digital finance has surpassed traditional regulatory systems, leading to legal ambiguities and enforcement issues. Solutions like regulatory sandboxes, tailored crypto-asset regulations, and international standards show promise but must balance innovation with compliance. The study concludes that adaptive regulations, robust consumer safeguards, and global cooperation are critical for FinTech’s sustainable growth and alignment with legal frameworks.

Human Rights in Islam: A Comparative Analysis of the Legal Frameworks in context of Pakistan and International Norms

The objective of this study is to evaluate the effectiveness of human rights in Islamic law in context of Pakistan and comparative with international human rights. The study employed doctrinal legal research to achieve the objectives of this study in which the researcher collected data from the primary and secondary sources. The primary sources include Quran, Hadith and statutes regarding the human rights in Pakistan and international standards. The secondary sources include research articles and relevant commentaries books. Current study fits into the present knowledge gaps by providing an understanding towards the methodology of human rights in Islamic jurisdictions, specifically in the system of Pakistan. It also discusses how shariah and international human rights systems are similar and differ. It is a fact that as the research highlighted for the reader there is some degree of resemblance between the Islamic law and for instance the principles of density and equality in the international human rights laws but there is a difference. Pakistan legal system inherited an extended understanding of Islamic law and international human right laws but it has problem of enforcement. This study find that there is required more of legal and cultural blend between Shari’ah law in context of Pakistan.

Monitoring and Assessment of Heavy Metal Concentrations in Two Black Fish Species, Capoeta saadii (Heckel, 1847) and Capoeta trutta (Heckel, 1843), in Western Iran.

Contamination of aquatic ecosystems with heavy metals poses a significant global issue due to its hazardous effects and persistent accumulation in living organisms. This study analyzed 51 fish samples from two species of Black Fish, Capoeta saadii and Capoeta trutta, collected from Iran's Khorramroud River during the summer and fall of 2022 to assess heavy metal accumulation in their gill, liver, and muscle tissues. After biometry, the studied tissues of each fish were isolated to measure the concentration of heavy metals (cadmium (Cd), zinc (Zn), chromium (Cr), lead (Pb), copper (Cu), and nickel (Ni)). The tissue concentration of the studied metals was obtained by measuring in the inductively coupled plasma optical emission spectroscopy (ICP-OES) device after chemical digestion. Based on the results of this study, muscle and liver tissues had the lowest and highest accumulation of heavy metals, respectively, with zinc concentration in the liver of C. saadii reaching 118.557 mg/kg, which exceeds the permissible limit of 75 mg/kg. Also, there was no significant correlation between the amount of absorption of heavy elements and the biometric indicators of body weight and length. Although C. saadii accumulated higher levels of Zn, Cu, Cd, and Cr than C. trutta, statistical analysis (ANOVA and PCA) revealed no significant differences in heavy metal accumulation between the two species (P > 0.05). Comparisons with international standards indicated that chromium (2.10-9.97 mg/kg) and zinc concentrations (41.72-118.557 mg/kg) exceeded permissible limits, while Ni, Cu, Pb, and Cr levels remained below the allowable thresholds. These findings underscore the need for strategic planning, management, and continuous environmental monitoring to mitigate heavy metal pollution in aquatic ecosystems and safeguard the health of fish populations in the Khorramroud River.

Community acquired gastroenteritis

Gastrointestinal infections are widespread and a major cause of global mortality, mainly affecting young children and the elderly. In Germany, each resident typically experiences one episode yearly. After COVID-19 pandemic, gastrointestinal infection rates have significantly increased again. Acute gastroenteritis typically presents with sudden stool changes, vomiting, and fever. In Germany, common pathogens include norovirus, rotavirus, Campylobacter spp., and Salmonella spp. New German guidelines on infectious gastroenteritis (published 2023) reflect recent studies and international treatment standards. The diagnosis of acute gastroenteritis should be based on clinical presentation and a thorough medical history, with stool testing reserved for severe cases or suspected outbreaks. Symptomatic treatment and rehydration of the patient are usually sufficient. Antibiotic treatment is generally not recommended except in severe cases, risk situations or the detection of specific pathogens.

Outcomes of the Transcatheter aortic valve implantation- registry (QATAVI-registry) -first report 24/7/2024.

Transcatheter aortic valve implantation (TAVI) is a therapeutic modality for high-surgical-risk patients with severe aortic stenosis. This study describes the outcomes of TAVI performed in Qatar. The Qatar TAVI registry (QATAVI) was established to report the outcomes of TAVI procedures performed at Hamad Medical Corporation- Heart Hospital between October 2012 and December 2023. Data were collected both prospectively and retrospectively. 241 patients underwent TAVI, with a mean age of 73 ± 8 years. The device success rate was 98.8 %. In-hospital para-valvular leak (PVL) was as follows; mild 8.3 %, moderate 0.8 %, and severe 0.0 %. At 1-year, PVL was mild 2.9 %, moderate 0.4 %, and severe 0.0 %. At 2 years, 0.4 % had mild PVL, moderate 0.4 %, and severe 0.0 %. The incidence of stroke was 2.1 % during hospitalization, 2.1 % at 1 year, and 1.2 % at 2 years. For myocardial infarction, the in-hospital rate was 0.8 %, at 1 year 3.3 %, and 1.2 % at 2 years. 3.7 % developed heart failure during the hospital stay, 15.4 % at 1 year, and 4.6 % at 2 years. The 30-day mortality rate was 2.0 %, while a 1-year survival rate was 91 %. Among the 1-year mortality, 67 % died from non-cardiovascular causes. The inaugural report of QATAVI demonstrates a success rate that matches international standards, favorable early and late valvular functions, and improved clinical outcomes related to major adverse cardiovascular events. Moreover, the survival rates observed in this cohort align with those reported in global registries, demonstrating the safety and effectiveness of the TAVI procedure in Qatar.

Fit for What Purpose? NER Certification of Automatic Captions in English and Spanish

As human and fully automatic live captioning methods coexist and compete against one another, quality analyses and certification become essential. A case in point is LiRICS, the Live Respeaking International Certification Standard created by the Galician Observatory for Media Accessibility (GALMA) to help maintain high international standards in the live captioning profession. Until now, this certification had only been used to assess human captioners. In this paper, it is applied for the first time to automatic captioning (more specifically to Lexi, the automatic software used by the leading captioning company AI-Media) in order to ascertain whether automatic captions have reached an accuracy level that can match that of human captions. After presenting the materials and the methods (NER model), the paper reports on the results of the analysis of Lexi’s English and Spanish automatic captions. With average accuracy rates of 98.56% in English and 98.26% in Spanish, these captions often manage to reach human levels of quality, except when applied to colloquial content featuring several speakers. A final discussion is devoted to a reflection on how automatic and human live captions can coexist as long as the different purposes they serve are considered, namely the access in bulk provided by automatic captions and the curated access offered by human captions.

Status quo, problem and prospect for TCM international terminology standards

With the continuous development of standardization and internationalization of traditional Chinese medicine (TCM), the necessity and importance of TCM international standard composition is becoming more and more important. As the basis and premise of TCM internationalization, TCM international terminology standard is the key to bolster the international development of TCM and the dissemination of TCM culture. After thousands of years of development, traditional Chinese medicine has formed a unique set of terms with rich content, which need to be standardized to facilitate modern international use. The author introduced 4 TCM international standardization organizations and analized the necessity of composing international standards of TCM terminology. Then, the author found several problems in the field and put forward corresponding suggestions based on the collection and comparative study of the existing TCM international terminology standards. This paper was written to provide reference for TCM standardization learner, enthusiast and stakeholder by showcasing the current status and problems of TCM international terminology standards, spur the global spread of TCM and broaden the influence of Chinese culture.

Enhancing patient safety and risk management through clinical pathways in oncology

The increasing emphasis on risk management and quality assessment in hospital management necessitates strict adherence to government and international standards. Those standards are particularly important, and certification requirements further underscore...

Legal Review of the Validity of Electronic Deeds in International Business Transactions: An Indonesian Notary's Perspective

The development of digital technology has encouraged the use of Actelectronic in international business transactions. However, the validity of electronic activities is still a legal issue, especially in Indonesia, where regulations are not fully in line with international standards such as the UNCITRAL Model Law on Electronic Commerce. This study aims to analyze the validity of electronic deeds in international business transactions through the perspective of Indonesian notaries to identify existing challenges, as well as provide recommendations for regulatory harmonization. This research uses a normative juridical method with a legal and regulatory approach, a study of legal doctrine, and an analysis of international standards related to electronic transactions. Primary data were obtained from regulatory studies such as the ITE Law and the Notary Position Law, while the data secondary comes from international standards such as UNCITRAL Model Law and eIDAS. The results of the study show that although electronic deeds are recognized by the ITE Law as a valid legal evidence tool, their application in cross-border transactions is constrained by inconformities with the Notary Position Law, which still requires physical presence and manual signatures. In addition, the lack of integration with international standards and inadequate cybersecurity infrastructure are also major obstacles. The discussion highlighted the importance of harmonization of national regulations with international standards.

CONCEPTUAL FOUNDATIONS AND INTERNATIONAL EXPERIENCE OF IMPLEMENTING THE SAFE HARBOUR REGIME IN TRANSFER PRICING

The article examines the conceptual basis and international experience with the implementation of the safe harbour regime in the area of transfer pricing. It argues for the need to use this mechanism as an effective tool for minimising tax risks, optimising the administrative burden and increasing the predictability of tax rules. It is noted that the safe harbour regime is based on the establishment of clear criteria for low-risk transactions, which makes it possible to reduce the volume of controls and increase the level of transparency of intra-group transactions. The article analyses the main features of the safe harbour regime, in particular its voluntary nature, the clarity of the compliance criteria, the simplification of administrative procedures, the limitation of its scope and the harmonisation with international standards. It shows that the implementation of this regime helps to reduce conflicts between business and tax authorities, promotes trust between the parties and contributes to the creation of a stable tax environment. The historical aspects of the emergence of the concept of safe harbours in the context of global initiatives to combat base erosion and profit shifting (BEPS) are examined. The role of the Organisation for Economic Co-operation and Development (OECD) in developing standards to ensure consistency in transfer pricing approaches is identified. International experience in implementing the regime in developed countries, such as the United States, Germany and Australia, and in developing countries, such as Brazil and India, will be examined. The paper analyses the advantages and disadvantages of different models of safe harbour implementation, taking into account their adaptability to local conditions, their compliance with international standards and their ability to minimise administrative costs. Particular attention is paid to the harmonisation of the safe harbour regime with European directives, which ensures consistency of tax approaches within the Single Economic Space. It finds that the use of this regime in EU countries helps to attract investment, but faces challenges due to the need to take into account national specificities. It is demonstrated that the successful implementation of the safe harbour regime depends on its adaptation to the national legal framework, institutional characteristics and economic realities. Evidence shows that clarity of criteria and transparency of procedures are key conditions for effective implementation of the regime. The author suggests ways to improve the mechanisms for implementing safe harbours, taking into account international recommendations and the specific economic conditions of individual countries. The author identifies the need to create tools to monitor the effectiveness of the regime and to provide technical assistance to tax authorities and companies. The research analyses the potential impact of safe harbours on the tax system and investment climate of the countries implementing the regime. It is shown that the introduction of safe harbours has a positive impact on reducing administrative costs, reducing the number of disputes and stimulating economic activity. It concludes that the safe harbour regime is an important strategic tool in the transfer pricing system that can ensure a balance between the interests of the state and those of business. The author emphasises the need for further research to integrate the best international practices into national tax systems. The study provides a theoretical and practical basis for the development of new approaches to the implementation of safe harbours that will facilitate the integration of countries into the global economic system and increase their competitiveness.

INTERNATIONAL COOPERATION IN COMBATING CORRUPTION AND MONEY LAUNDERING

The study addresses the critical issue of international cooperation in countering corruption and money laundering, emphasizing its relevance for Ukraine, particularly in European integration and ensuring economic security. The primary aim of the research is to analyze and propose innovative mechanisms for enhancing international collaboration to combat these financial crimes effectively. The methodology integrates a comprehensive approach, including comparative analysis, structural-functional methods, and a synthesis of best practices from leading international organizations such as MONEYVAL, FATF, and the European Banking Authority. Key findings demonstrate that adopting international standards and continuously improving financial monitoring systems significantly bolster the efficiency of counter-corruption efforts. The study highlights the importance of leveraging advanced technologies, fostering partnerships, and enhancing global information exchange between financial intelligence units. Results indicate that Ukraine's integration into international frameworks facilitates the alignment of national legislation with global norms, ensuring robust mechanisms for detecting and preventing illicit financial activities. Additionally, the research identifies the critical role of public-private partnerships and the integration of machine learning technologies to enhance the predictive capabilities of anti-corruption systems. Practical implications include recommendations for optimizing Ukraine’s regulatory environment, establishing centralized databases for risk assessment, and enhancing the capacity of national financial monitoring institutions through collaboration with international counterparts. These steps are pivotal for creating a transparent and resilient financial system compliant with international standards. Furthermore, the study suggests the development of specialized training programs for professionals engaged in financial monitoring and promoting international dialogue through joint forums and workshops. The findings underscore the necessity of institutional reforms and strategic planning in shaping a unified and efficient global anti-corruption system. By addressing these priorities, Ukraine can strengthen its role as a reliable partner in the international fight against corruption and money laundering.

METHODOLOGICAL APPROACH TO THE AUDIT OF ACCOUNTING ESTIMATES

The audit of accounting estimates has its own specific features due to regulatory requirements. Accounting objects often require complex accounting estimates, so auditors should carefully review the valuation methods and assumptions used, as they may affect the financial results of the enterprise. However, the issues related to the audit of accounting estimates are not well researched in the scientific environment, and there is a lack of a conceptual model of accounting estimates and a methodological approach to the audit of accounting estimates. Therefore, the purpose of the article is to develop recommendations that could be important tools for conducting an effective audit of accounting estimates in accordance with the requirements of the International Standard on Auditing. To solve the tasks, the following methods were used: dialectical method – to form the concept of research; structural and logical modelling – to build a conceptual model of accounting estimates; logical generalization – in formulating a methodological approach to the audit of accounting estimates. A conceptual model of accounting valuation has been developed using the structural approach, with allocation of its most important components in the following blocks: data; valuation approaches and methods; assumptions: valuation uncertainty; regular review; transparency requirements. The conceptual model of accounting estimates provides for the identification of key assumptions within the selected methods, which helps to understand the degree of uncertainty in estimates and to adapt accounting estimates to changes in the external environment. methodological approach to the audit of accounting estimates. A methodological approach to the audit of accounting estimates has been developed, which is a clear multi-stage tool for auditors conducting an audit in accordance with international auditing standards. This approach is based on understanding the process by which accounting estimates are developed, identifying and assessing the risks of material misstatement; verifying accounting estimates using one or a combination of three main approaches: obtaining audit evidence from events occurring up to the date of the auditor's report; testing how management made the accounting estimate; and developing an auditor's point estimate or range. The main conclusions and further directions of research are formulated.

Evaluating robustly standardized explainable anomaly detection of implausible variables in cancer data.

Explanations help to understand why anomaly detection algorithms identify data as anomalous. This study evaluates whether robustly standardized explanation scores correctly identify the implausible variables that make cancer data anomalous. The dataset analyzed consists of 18587 truncated real-world cancer registry records containing 8 categorical variables describing patients diagnosed with bladder and lung tumors. We identified 800 anomalous records using an autoencoder's per-record reconstruction error, which is a common neural network-based anomaly detection approach. For each variable of a record, we determined a robust explanation score, which indicates how anomalous the variable is. A variable's robust explanation score is the autoencoder's per-variable reconstruction error measured by cross-entropy and robustly standardized across records; that is, large reconstruction errors have a small effect on standardization. To evaluate the explanation scores, medical coders identified the implausible variables of the anomalous records. We then compare the explanation scores to the medical coders' validation in a classification and ranking setting. As baselines, we identified anomalous variables using the raw autoencoder's per-variable reconstruction error, the non-robustly standardized per-variable reconstruction error, the empirical frequency of implausible variables according to the medical coders' validation, and random selection or ranking of variables. When we sort the variables by their robust explanation scores, on average, the 2.37 highest-ranked variables contain all implausible variables. For the baselines, on average, the 2.84, 2.98, 3.27, and 4.91 highest-ranked variables contain all the variables that made a record implausible. We found that explanations based on robust explanation scores were better than or as good as the baseline explanations examined in the classification and ranking settings. Due to the international standardization of cancer data coding, we expect our results to generalize to other cancer types and registries. As we anticipate different magnitudes of per-variable autoencoder reconstruction errors in data from other medical registries and domains, these may also benefit from robustly standardizing the reconstruction errors per variable. Future work could explore methods to identify subsets of anomalous variables, addressing whether individual variables or their combinations contribute to anomalies. This direction aims to improve the interpretability and utility of anomaly detection systems. Robust explanation scores can improve explanations for identifying implausible variables in cancer data.

Age of detection of congenital hearing loss in South Africa: A systematic review

Background: Newborn hearing screening is the most important step towards early intervention of congenital or early-onset hearing loss (HL) and has the potential to optimise patient outcomes. Yet, literature on the age of identification of this HL in South Africa (SA) is sparse.Aim: To determine the age of identification of congenital HL from published studies in SA.Setting: The study was conducted in SA.Methods: This was a systematic review conducted during April 2024 – June 2024 across the following databases: PubMed, EBSCO, Web of Science and Scopus. A random effects (RE) model meta-analysis was conducted using STATA version 18. Statistical tests conducted include meta-summary statistics and RE meta-analysis.Results: Ten studies, with a total of 1501 children, were included in this review. The computed Q-test of homogeneity was 5870.97 and the pooled mean age of identification was 30 months (95% confidence intervals [CI]: 19.3–41.3).Conclusion: These findings show that congenital or early-onset HL in SA is identified later than the national and international standards, that is, 1 month of age. These findings are important for future research, priority setting and implementation of strategies to reduce the burden and impact of HL. Future research investigating the barriers to early detection of HL in SA is recommended. Furthermore, the implementation of evidence-based interventions to lower the age of identification of congenital HL to enable its early detection and intervention in this age group is recommended.Contribution: This study highlights the need to strengthen preventative programmes for paediatric HL in SA.

The impact of IFRS adoption on the relevance of financial reporting in emerging markets: the case of Moroccan listed companies

PurposeThis study aims to assess the impact of the introduction of International Financial Reporting Standards (IFRS) on the informational relevance of accounting figures for Moroccan companies listed on the Casablanca Stock Exchange. Specifically, it seeks to determine whether IFRS adoption improves the ability of accounting data to reflect share price movements.Design/methodology/approachThe empirical analysis covers a sample of 27 Moroccan listed companies over a six-year period (2015–2020), with a total of 162 observations. The study tests various hypotheses through association studies to evaluate the effectiveness of accounting figures in reflecting share prices in the pre-IFRS and post-IFRS periods. The analysis utilizes Ohlson's (1995) price model, which is widely used in the literature for such assessments.FindingsThe results show that both earnings and shareholders’ equity are more effective in explaining share price variations in the post-IFRS period than in the pre-IFRS period. In particular, equity demonstrates greater explanatory power than earnings. The combined explanatory power of equity and earnings is significantly stronger in the post-IFRS period, suggesting that the adoption of IFRS has played a key role in enhancing the quality of financial information disclosed in the Moroccan market.Practical implicationsTheoretical implications – this study highlights that the adoption of IFRS reduces information asymmetry, thereby mitigating conflicts of interest and agency costs. By aligning accounting practices with international standards, IFRS enhance transparency and governance, fostering a more reliable business environment. Practical implications – the study indicates that IFRS adoption improves the transparency, reliability and comparability of financial information, enhancing investor confidence and making the Moroccan financial market more attractive. It provides useful guidance for regulators, businesses and countries considering IFRS implementation, demonstrating the importance of these standards in boosting market transparency and attracting global investments.Originality/valueThis study explores the impact of IFRS adoption on the relevance of financial information in Morocco, a topic that has been underexplored in emerging economies. It fills a gap in the literature by providing insights into IFRS adoption in a specific context, thus contributing to the ongoing debate on their effectiveness in developing economies.