TY - JOUR AU - Zehri, Fatma AU - Chouaibi, Jamel PY - 2013/12/30 Y2 - 2024/03/29 TI - Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries JF - Journal of Economics, Finance and Administrative Science JA - jefas VL - 18 IS - 35 SE - DO - UR - https://revistas.esan.edu.pe/index.php/jefas/article/view/201 SP - 56-62 AB - <p>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.</p><p>DOI: <a href="https://www.elsevier.es/en-revista-journal-economics-finance-administrative-science-352-resumen-adoption-determinants-international-accounting-standards-S2077188613700301" target="_blank" rel="noopener">10.1016/S2077-1886(13)70030-1</a></p> ER -