Analysis of Affecting Factors on IFRS Adoption:Case Study in Iran

Mehrnaz Paknezhad
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Mehrnaz Paknezhad: Faculty of Accounting, Payam-e- Noor University

Management and Organizational Studies, 2017, vol. 4, issue 1, 74-81

Abstract: IFRS adoption is mandatory for countries such as EU (Europe Union) listed countries while is voluntary for some countries like Iran. But because the adoption benefits cannot be ignored, Thus, as the main objective of our paper, the effect of some factors on the International Financial Reporting Standard (IFRS) adoption is been considered for analysis Therefore, Statistical population of this research is financial business managers and experts of company listed on the Tehran Stock Exchange. This research with regard to objective is practical and with regard to research design is descriptive survey, regarding the level of variable measurement, Pearson correlation test was used for the analysis of relationship between variables and regression analysis was used for analysis of type and form of relation. The results of analysis show that there is a meaningful relationship between of some affecting factors and IFRS adoption in Iran.

Keywords: IFRS adoption; affecting factors; voluntary adoption (search for similar items in EconPapers)
Date: 2017
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