The role of the economic and behavioral circumstances in the IAS/IFRS’s adoption (the case of developing countries)

Autor:	Olfa Riahi, Walid Khoufi
Rok vydání:	2015
Předmět:	Work (electrical) business.industry Corruption media_common.quotation_subject Developing country Accounting Sample (statistics) business Determinism media_common
Zdroj:	International Journal of Accounting and Economics Studies. 3:69
ISSN:	2309-4508
DOI:	10.14419/ijaes.v3i1.4601
Popis:	In this paper, we suggest to study the impact of economic and behavioral factors on the decision to adopt IFRS in developing countries until the year 2013.By using the accounting approach of “institutional –environment” determinism and based on a sample of 76 developing countries. This work has allowed us to conclude that behavioral factors, mainly corruption, influence more than economic factors the decision of adopting or not IFRS by developing countries.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::66d378fadf306d0e590503a84cb872ef https://doi.org/10.14419/ijaes.v3i1.4601 Zobrazit plný text záznamu