JEFAS Vol. 18 Nº 35 (2013)
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Browsing JEFAS Vol. 18 Nº 35 (2013) by Author "Chouaibi, Jamel"
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Item Metadata only Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries(Universidad ESAN. ESAN Ediciones, 2013-12-30) Zehri, Fatma; Chouaibi, JamelThis 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.