Adoption Determinants of the International Accounting Standards IAS/IFRS by the Developing Countries
7 Pages Posted: 22 Nov 2013
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: 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
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