JEFAS Vol. 18 Nº 35 (2013)

URI permanente para esta colecciónhttps://hdl.handle.net/20.500.12640/4122

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Autor: search.filters.author.Chouaibi, Jamel

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    Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries
    (Universidad ESAN. ESAN Ediciones, 2013-12-30) Zehri, Fatma; Chouaibi, Jamel
    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 and an advanced educational level.