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

• 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

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.