Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries

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This paper’s main objective is to identify certain explanatory factors that likely clarify the choice of applying IAS/IFRS adopted by developing countries (DCs) up until the year 2008. Based on a sample consisting of 74 DCs the empirical results have indicated that the DCs most likely to adopt IAS/I...

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Detalles Bibliográficos
Autores: Zehri, Fatma, Chouaibi, Jamel
Formato: artículo
Fecha de Publicación:2013
Institución:Universidad ESAN
Repositorio:ESAN-Institucional
Lenguaje:inglés
OAI Identifier:oai:repositorio.esan.edu.pe:20.500.12640/1942
Enlace del recurso:https://revistas.esan.edu.pe/index.php/jefas/article/view/201
https://hdl.handle.net/20.500.12640/1942
https://doi.org/10.1016/S2077-1886(13)70030-1
Nivel de acceso:acceso abierto
Materia:Developing countries
International financial reporting standards
Institutional environment
Países en desarrollo
Normas internacionales de información financiera
Ámbito institucional
https://purl.org/pe-repo/ocde/ford#5.02.04
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spelling Zehri, FatmaChouaibi, Jamel2020-07-01T04:20:25Z2020-07-01T04:20:25Z2013-12-30https://revistas.esan.edu.pe/index.php/jefas/article/view/201Zehri, F., & Chouaibi, J. (2013). Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries. Journal of Economics Finance and Administrative Science, 18(35), 56–62. https://doi.org/10.1016/s2077-1886(13)70030-1https://hdl.handle.net/20.500.12640/1942https://doi.org/10.1016/S2077-1886(13)70030-1This paper’s main objective is to identify certain explanatory factors that likely clarify the choice of applying IAS/IFRS adopted by developing countries (DCs) up until the year 2008. Based on a sample consisting of 74 DCs the empirical results have indicated that the DCs most likely to adopt IAS/IFRS have a high level of economic growth along with a legal system of common law and an advanced educational level.El principal objetivo de este documento es identificar ciertos factores que probablemente esclarezcan la opción de aplicar IAS/IFRS adoptadas por los países en desarrollo hasta el año 2008. Basados en una muestra de 74 países en desarrollo los resultados empíricos han demostrado que la mayoría de ellos probablemente tienen un alto nivel de crecimiento económico junto con un sistema jurídico de derecho consuetudinario y un nivel de educación avanzado.application/pdfInglésengUniversidad ESAN. ESAN EdicionesPEurn:issn:2218-0648https://revistas.esan.edu.pe/index.php/jefas/article/view/201/336Attribution 4.0 Internationalinfo:eu-repo/semantics/openAccesshttps://creativecommons.org/licenses/by/4.0/Developing countriesInternational financial reporting standardsInstitutional environmentPaíses en desarrolloNormas internacionales de información financieraÁmbito institucionalhttps://purl.org/pe-repo/ocde/ford#5.02.04Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countriesinfo:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtículoreponame:ESAN-Institucionalinstname:Universidad ESANinstacron:ESANJournal of Economics, Finance and Administrative Science62355618Acceso abiertoTHUMBNAIL35.jpg35.jpgimage/jpeg7531https://repositorio.esan.edu.pe/bitstreams/c73cb90c-ae03-4dd2-a8ff-d3eb6f0a0d29/downloadea167bfbff1392f72228761955d98182MD51falseAnonymousREADJEFAS-35-2013-56-62.pdf.jpgJEFAS-35-2013-56-62.pdf.jpgGenerated Thumbnailimage/jpeg5651https://repositorio.esan.edu.pe/bitstreams/13cf94ab-4028-473d-b2fe-5e57b910e19a/download35a86a65e8debe407ba955c7e1af8de6MD54falseAnonymousREADORIGINALJEFAS-35-2013-56-62.pdfTexto completoapplication/pdf263429https://repositorio.esan.edu.pe/bitstreams/ce7e4633-42ca-4d38-9b3d-1479e911ac34/downloadc37f702bed80e7256fa92536ff7ff669MD52trueAnonymousREADTEXTJEFAS-35-2013-56-62.pdf.txtJEFAS-35-2013-56-62.pdf.txtExtracted texttext/plain46648https://repositorio.esan.edu.pe/bitstreams/01771bf9-49e3-4529-ac4e-8dba6a1c011a/downloadd62fecbf9bca43a806daa24c60f832c8MD53falseAnonymousREAD20.500.12640/1942oai:repositorio.esan.edu.pe:20.500.12640/19422025-07-09 09:29:32.506https://creativecommons.org/licenses/by/4.0/Attribution 4.0 Internationalopen.accesshttps://repositorio.esan.edu.peRepositorio Institucional ESANrepositorio@esan.edu.pe
dc.title.en_EN.fl_str_mv Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries
title Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries
spellingShingle Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries
Zehri, Fatma
Developing countries
International financial reporting standards
Institutional environment
Países en desarrollo
Normas internacionales de información financiera
Ámbito institucional
https://purl.org/pe-repo/ocde/ford#5.02.04
title_short Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries
title_full Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries
title_fullStr Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries
title_full_unstemmed Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries
title_sort Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries
author Zehri, Fatma
author_facet Zehri, Fatma
Chouaibi, Jamel
author_role author
author2 Chouaibi, Jamel
author2_role author
dc.contributor.author.fl_str_mv Zehri, Fatma
Chouaibi, Jamel
dc.subject.en_EN.fl_str_mv Developing countries
International financial reporting standards
Institutional environment
topic Developing countries
International financial reporting standards
Institutional environment
Países en desarrollo
Normas internacionales de información financiera
Ámbito institucional
https://purl.org/pe-repo/ocde/ford#5.02.04
dc.subject.es_ES.fl_str_mv Países en desarrollo
Normas internacionales de información financiera
Ámbito institucional
dc.subject.ocde.none.fl_str_mv https://purl.org/pe-repo/ocde/ford#5.02.04
description This paper’s main objective is to identify certain explanatory factors that likely clarify the choice of applying IAS/IFRS adopted by developing countries (DCs) up until the year 2008. Based on a sample consisting of 74 DCs the empirical results have indicated that the DCs most likely to adopt IAS/IFRS have a high level of economic growth along with a legal system of common law and an advanced educational level.
publishDate 2013
dc.date.accessioned.none.fl_str_mv 2020-07-01T04:20:25Z
dc.date.available.none.fl_str_mv 2020-07-01T04:20:25Z
dc.date.issued.fl_str_mv 2013-12-30
dc.type.none.fl_str_mv info:eu-repo/semantics/article
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dc.identifier.none.fl_str_mv https://revistas.esan.edu.pe/index.php/jefas/article/view/201
dc.identifier.citation.none.fl_str_mv Zehri, F., & Chouaibi, J. (2013). Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries. Journal of Economics Finance and Administrative Science, 18(35), 56–62. https://doi.org/10.1016/s2077-1886(13)70030-1
dc.identifier.uri.none.fl_str_mv https://hdl.handle.net/20.500.12640/1942
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url https://revistas.esan.edu.pe/index.php/jefas/article/view/201
https://hdl.handle.net/20.500.12640/1942
https://doi.org/10.1016/S2077-1886(13)70030-1
identifier_str_mv Zehri, F., & Chouaibi, J. (2013). Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries. Journal of Economics Finance and Administrative Science, 18(35), 56–62. https://doi.org/10.1016/s2077-1886(13)70030-1
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dc.rights.en.fl_str_mv Attribution 4.0 International
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Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries
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