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| Format: | Artículo científico |
| Langue: | en |
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Universidad ESAN
2013
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| Accès en ligne: | https://www.redalyc.org/articulo.oa?id=360733615002 |
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- Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries Fatma Zehri Jamel Chouaibi Multidisciplinarias (Ciencias Sociales) Developing countries Institutional environment International financial reporting standards This 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 a nd an advanced educational level. 2013 artículo científico 2077-1886 https://www.redalyc.org/articulo.oa?id=360733615002 en http://www.redalyc.org/revista.oa?id=3607 Journal of Economics, Finance and Administrative Science application/pdf Universidad ESAN Journal of Economics, Finance and Administrative Science (Perú) Num.35 Vol.18