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/...

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Detalles Bibliográficos
Autores: Zehri, Fatma, Chouaibi, Jamel
Formato: artículo
Fecha de Publicación:2013
Institución:Universidad ESAN
Repositorio:Revistas - Universidad ESAN
Lenguaje:inglés
OAI Identifier:oai:ojs.pkp.sfu.ca:article/201
Enlace del recurso:https://revistas.esan.edu.pe/index.php/jefas/article/view/201
Nivel de acceso:acceso abierto
Materia:Developing countries
International financial reporting standards
Institutional environment
Descripción
Sumario: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. DOI: 10.1016/S2077-1886(13)70030-1
Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries
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