One Size Fits All? Stakeholders’ Perceptions of IFRS Adoption Across Europe and Brazil

Cristiane Benetti () and Stéphanie Thiéry ()
Additional contact information
Cristiane Benetti: ICN Business School, CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine
Stéphanie Thiéry: ICN Business School, CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine

Post-Print from HAL

Abstract: The main objective of this study is to put in evidence the perceptions of stakeholders about IFRS adoption across Europe and Brazil. By means of a survey, (816 completed questionnaires, 10% of population), we investigate whether producers (chief financial officers), users (financial analysts), and controllers (auditors) of accounting data share the same views on the usefulness and goals of the international financial reporting process. We use descriptive statistics and univariate tests to analyze the responses to our multiple-choice questions. Results suggest that respondents' activity has less influence on their answers than the country where they are located.

Keywords: Europe; Emerging Markets; Brazil; IFRS (search for similar items in EconPapers)
Date: 2015
References: Add references at CitEc
Citations:

Published in SSRN : Social Science Research Network, 2015, 42 p. ⟨10.2139/ssrn.2618525⟩

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01507853

DOI: 10.2139/ssrn.2618525

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().