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

Authors

  • Fatma Zehri University of Sfax, Sfax, Tunisia
  • Jamel Chouaibi Department of Accounting, College of Economics and Administrative Sciences, Al-Imam Muhammad Ibn Saud Islamic University, Riyadh, Saudi Arabi

Keywords:

Developing countries, International financial reporting standards, Institutional environment

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.

DOI: 10.1016/S2077-1886(13)70030-1

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Published

2013-12-30

How to Cite

Zehri, F. ., & Chouaibi, J. . (2013). Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries. Journal of Economics, Finance and Administrative Science, 18(35), 56–62. Retrieved from https://revistas.esan.edu.pe/index.php/jefas/article/view/201

Issue

Vol. 18 No. 35 (2013): July - December

Section

Artículos

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