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

Fatma Zehri () and Jamel Chouaibi ()
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Fatma Zehri: University of Sfax, Sfax
Jamel Chouaibi: Al-Imam Muhammad Ibn Saud Islamic University

Journal of Economics, Finance and Administrative Science, 2013, vol. 18, issue 35, 57-62

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 (search for similar items in EconPapers)
JEL-codes: G00 G20 (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (18)

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Persistent link: https://EconPapers.repec.org/RePEc:ris:joefas:0062

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