Adoption Determinants of the International Accounting Standards IAS/IFRS by the Developing Countries

7 Pages Posted: 22 Nov 2013

See all articles by Fatma Zehri

Fatma Zehri

University of Sfax

Jamel Chouaibi

Al-Imam Muhammad Ibn Saud Islamic University

Date Written: September 23, 2013

Abstract

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.

Keywords: Developing countries, International financial reporting standards, Institutional environment

JEL Classification: G00, G20

Suggested Citation

Zehri, Fatma and Chouaibi, Jamel, Adoption Determinants of the International Accounting Standards IAS/IFRS by the Developing Countries (September 23, 2013). Journal of Economics, Finance & Administrative Science, Vol. 18, No. 35, 2013, Available at SSRN: https://ssrn.com/abstract=2358181

Fatma Zehri

University of Sfax ( email )

Route de l'aéroport km 0.5
Sfax, 3029
Tunisia

Jamel Chouaibi (Contact Author)

Al-Imam Muhammad Ibn Saud Islamic University ( email )

Uthman ben Afan Rd
11323
Riyadh
Saudi Arabia

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