Les déterminants de l'adoption anticipée des normes comptables internationales: choix financier ou opportunisme ?

Houda Affes and Antonello Callimaci

ACCRA, 2007, vol. 13, issue 2, 149-166

Abstract: As of January 2005, rule CE 1606/2002 requires all traded companies of the European Union to use international accounting standards (IAS/IFRS). The motivation of this study is to further understand the choice of early adoption of the IAS/IFRS. Using a logistic model, the research identifies the determinants of early adoption on a sample of 106 German and Austrian firms. It also examines if the IAS/IFRS adoption is an opportunity to manipulate accounting numbers. The results indicate that size, capital intensiveness, ownership dispersion and the abnormal growth of total assets and ROE increase the likelihood of early adoption. Further analyses allow to infer that the motivation is linked to financing rather than financial statement manipulation.

Keywords: IAS/IFRS; early adopters; determinants of adoption; signalling theory; accounting opportunism (search for similar items in EconPapers)
Date: 2007
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Citations: View citations in EconPapers (4)

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