Role of Culture and Law Enforcement in Determining the Level of IFRS Adoption

Supriadi Laupe

European Research Studies Journal, 2018, vol. XXI, issue 1, 56-64

Abstract: This article investigated why IFRS adoption was in fact implemented differently in many countries around the world.We proposed two possible variables to determine a country adopting IFRS, in terms of cultural and law enforcement.We also proposed a measurement model of IFRS adoption level. We predict and find that countries with a high power distance level are likely to have low IFRS adoption level, and countries with a high law enforcement level are likely to have high IFRS adoption level.

Keywords: IFRS; National Culture; Law Enforcement; International Accounting Standard. JEL Classification: M41; M48. (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:ers:journl:v:xx:y:2017:i:3b:p:56-64

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