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Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries

dc.contributor.authorZehri, Fatma
dc.contributor.authorChouaibi, Jamel
dc.date.accessioned2020-07-01T04:20:25Z
dc.date.available2020-07-01T04:20:25Z
dc.date.issued2013-12-30
dc.identifierhttps://revistas.esan.edu.pe/index.php/jefas/article/view/201
dc.identifier.citationZehri, F., & Chouaibi, J. (2013). Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries. Journal of Economics Finance and Administrative Science, 18(35), 56–62. https://doi.org/10.1016/s2077-1886(13)70030-1
dc.identifier.urihttps://hdl.handle.net/20.500.12640/1942
dc.description.abstractThis paper’s main objective is to identify certain explanatory factors that likely clarify the choice of applying IAS/IFRS adopted by developing countries (DCs) up until the year 2008. Based on a sample consisting of 74 DCs the empirical results have indicated that the DCs most likely to adopt IAS/IFRS have a high level of economic growth along with a legal system of common law and an advanced educational level.en_EN
dc.description.abstractEl principal objetivo de este documento es identificar ciertos factores que probablemente esclarezcan la opción de aplicar IAS/IFRS adoptadas por los países en desarrollo hasta el año 2008. Basados en una muestra de 74 países en desarrollo los resultados empíricos han demostrado que la mayoría de ellos probablemente tienen un alto nivel de crecimiento económico junto con un sistema jurídico de derecho consuetudinario y un nivel de educación avanzado.es_ES
dc.language.isoeng
dc.publisherUniversidad ESAN. ESAN Ediciones
dc.relation.ispartofurn:issn:2218-0648
dc.relation.urihttps://revistas.esan.edu.pe/index.php/jefas/article/view/201/336
dc.rightsAttribution 4.0 International*
dc.rightsinfo:eu-repo/semantics/openAccesses_ES
dc.rights.urihttps://creativecommons.org/licenses/by/4.0
dc.subjectDeveloping countriesen_EN
dc.subjectInternational financial reporting standardsen_EN
dc.subjectInstitutional environmenten_EN
dc.subjectPaíses en desarrolloes_ES
dc.subjectNormas internacionales de información financieraes_ES
dc.subjectÁmbito institucionales_ES
dc.titleAdoption determinants of the International Accounting Standards IAS/IFRS by the developing countriesen_EN
dc.typeinfo:eu-repo/semantics/article
dc.identifier.doihttps://doi.org/10.1016/S2077-1886(13)70030-1
dc.publisher.countryPE
dc.subject.ocdehttps://purl.org/pe-repo/ocde/ford#5.02.04
dc.type.versioninfo:eu-repo/semantics/publishedVersion
dc.type.otherArtículo
oaire.citation.titleJournal of Economics, Finance and Administrative Science
oaire.citation.endPage62
oaire.citation.issue35
oaire.citation.startPage56
oaire.citation.volume18


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Attribution 4.0 International
Except where otherwise noted, this item's license is described as Attribution 4.0 International