Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries
Descripción del Articulo
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/...
| Autores: | , |
|---|---|
| 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 |
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Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countriesZehri, Fatma Chouaibi, Jamel Developing countriesInternational financial reporting standardsInstitutional environmentThis 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)70030-1Universidad ESAN2013-12-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPeer-reviewed Articleapplication/pdfhttps://revistas.esan.edu.pe/index.php/jefas/article/view/201Journal of Economics, Finance and Administrative Science; Vol. 18 No. 35 (2013): July - December; 56-62Journal of Economics, Finance and Administrative Science; Vol. 18 Núm. 35 (2013): July - December; 56-622218-06482077-1886reponame:Revistas - Universidad ESANinstname:Universidad ESANinstacron:ESANenghttps://revistas.esan.edu.pe/index.php/jefas/article/view/201/336Copyright (c) 2021 Journal of Economics, Finance and Administrative Sciencehttps://creativecommons.org/licenses/by/4.0/info:eu-repo/semantics/openAccessoai:ojs.pkp.sfu.ca:article/2012021-09-15T03:31:05Z |
| dc.title.none.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 |
| 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 |
| dc.creator.none.fl_str_mv |
Zehri, Fatma Chouaibi, Jamel |
| author |
Zehri, Fatma |
| author_facet |
Zehri, Fatma Chouaibi, Jamel |
| author_role |
author |
| author2 |
Chouaibi, Jamel |
| author2_role |
author |
| dc.subject.none.fl_str_mv |
Developing countries International financial reporting standards Institutional environment |
| topic |
Developing countries International financial reporting standards Institutional environment |
| 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. DOI: 10.1016/S2077-1886(13)70030-1 |
| publishDate |
2013 |
| dc.date.none.fl_str_mv |
2013-12-30 |
| dc.type.none.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
| format |
article |
| status_str |
publishedVersion |
| dc.identifier.none.fl_str_mv |
https://revistas.esan.edu.pe/index.php/jefas/article/view/201 |
| url |
https://revistas.esan.edu.pe/index.php/jefas/article/view/201 |
| dc.language.none.fl_str_mv |
eng |
| language |
eng |
| dc.relation.none.fl_str_mv |
https://revistas.esan.edu.pe/index.php/jefas/article/view/201/336 |
| dc.rights.none.fl_str_mv |
Copyright (c) 2021 Journal of Economics, Finance and Administrative Science https://creativecommons.org/licenses/by/4.0/ info:eu-repo/semantics/openAccess |
| rights_invalid_str_mv |
Copyright (c) 2021 Journal of Economics, Finance and Administrative Science https://creativecommons.org/licenses/by/4.0/ |
| eu_rights_str_mv |
openAccess |
| dc.format.none.fl_str_mv |
application/pdf |
| dc.publisher.none.fl_str_mv |
Universidad ESAN |
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Universidad ESAN |
| dc.source.none.fl_str_mv |
Journal of Economics, Finance and Administrative Science; Vol. 18 No. 35 (2013): July - December; 56-62 Journal of Economics, Finance and Administrative Science; Vol. 18 Núm. 35 (2013): July - December; 56-62 2218-0648 2077-1886 reponame:Revistas - Universidad ESAN instname:Universidad ESAN instacron:ESAN |
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Universidad ESAN |
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ESAN |
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ESAN |
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Revistas - Universidad ESAN |
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Revistas - Universidad ESAN |
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1843708428619350016 |
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12.772538 |
Nota importante:
La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).
La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).
