Effect of Environmental Factors of Countries on IFRS Adoption

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HEYDARI MOHAMMAD; Taherabadi Ali Asghar; JAMSHIDINAVID BABAK; GHANBARI MEHRDAD

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Journal: FINANCIAL ACCOUNTING Year:2019 | Volume:11 | Issue:41 Page(s): 46-69

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Information Journal Paper

Title

Effect of Environmental Factors of Countries on IFRS Adoption

Author(s)

HEYDARI MOHAMMAD | Taherabadi Ali Asghar | JAMSHIDINAVID BABAK | GHANBARI MEHRDAD | Issue Writer Certificate

Keywords

IFRSQ1

Economic GrowthQ2

Economic OpennessQ1

Legal SystemsQ1

Cultural IndicatorsQ1

Abstract

This study aimed to investigate the effect of environmental factors on international financial reporting standards (IFRS) adoption across countries. Environmental factors in this study include the existence of capital market, Economic Growth, Economic Openness, legal system, education level and Cultural Indicators such as power distance, individualism, masculinity and avoidance of uncertainty. The patterns of adoption of IFRS by countries were determined on the basis of a three-way approach. The sample of this study consists of 93 countries in year of 2016. Data has been examined using multivariate logistic regression analysis. The results indicate that countries with high level of education and power distances and countries with low level of Economic Growth, individuality and uncertainty avoidance are more willing to adopt IFRS. Also, the existence of the capital market, the openness of the economy, the legal system and the male parity did not significantly affect the adoption of IFRS.

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APA: Copy

HEYDARI, MOHAMMAD, Taherabadi, Ali Asghar, JAMSHIDINAVID, BABAK, & GHANBARI, MEHRDAD. (2019). Effect of Environmental Factors of Countries on IFRS Adoption. FINANCIAL ACCOUNTING, 11(41 ), 46-69. SID. https://sid.ir/paper/168268/en

Vancouver: Copy

HEYDARI MOHAMMAD, Taherabadi Ali Asghar, JAMSHIDINAVID BABAK, GHANBARI MEHRDAD. Effect of Environmental Factors of Countries on IFRS Adoption. FINANCIAL ACCOUNTING[Internet]. 2019;11(41 ):46-69. Available from: https://sid.ir/paper/168268/en

IEEE: Copy

MOHAMMAD HEYDARI, Ali Asghar Taherabadi, BABAK JAMSHIDINAVID, and MEHRDAD GHANBARI, “Effect of Environmental Factors of Countries on IFRS Adoption,” FINANCIAL ACCOUNTING, vol. 11, no. 41 , pp. 46–69, 2019, [Online]. Available: https://sid.ir/paper/168268/en

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