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Country Factors Affecting the Implementations of IFRS by Developing Countries: An Empirical Study

المصدر: مجلة البحوث التجارية المعاصرة
الناشر: جامعة سوهاج - كلية التجارة
المؤلف الرئيسي: Desoky, AbdAlmohsen M. (Author)
المجلد/العدد: مج30, ع2
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2016
الشهر: ديسمبر
الصفحات: 1 - 27
ISSN: 8452-111
رقم MD: 899719
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
مواضيع:
كلمات المؤلف المفتاحية:
Country Factors | Developing Countries (DC) | International Financial Reporting Standards (IFRS) | International Financial Reporting Standards (IFRS) | Country Factors
رابط المحتوى:
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041 |a eng 
044 |b مصر 
100 |a Desoky, AbdAlmohsen M.  |e Author  |9 340907 
245 |a Country Factors Affecting the Implementations of IFRS by Developing Countries:  |b An Empirical Study 
260 |b جامعة سوهاج - كلية التجارة  |c 2016  |g ديسمبر 
300 |a 1 - 27 
336 |a بحوث ومقالات  |b Article 
520 |b The main objective of the current study is to empirically investigate the impact of some country factors which are likely clarify the decision of the implementation of International Financial Reporting Standards (IFRS) by developing countries (DC). This empirical investigation is grounded on relevant information gathered from a variety of sources about 131 DC up until the year 2015. A number of country factors namely economic growth, country size, education level, existence of a capital market, external economic openness, legal system, and country culture were employed, as independent variables, in this investigation. In addition to descriptive statistics, correlation and OLS regression analyses were used. The empirical findings have revealed that factors relating to education level, existence of a capital market and culture are significantly associated with the implementation of IFRS in DC; while others are not. Results of this study indicate that DC with high literacy rates, with capital markets established, and with an Anglo-Saxon culture are most likely to implement IFRS. One limit of the current study is that it examines the impact of seven country factors and ignores others such as inflation level, trade alliances, colonialism and taxation. Future research may include some of the above factors which are ignored in the current study. 
653 |a التقارير المالية  |a المعايير الدولية  |a الإبلاغ المالي  |a الدول النامية  |a الاقتصاد العالمي  |a السياسة الاقتصادية 
692 |b Country Factors 
692 |b Developing Countries (DC)  |b International Financial Reporting Standards (IFRS)   |b International Financial Reporting Standards (IFRS)   |b Country Factors 
773 |4 الاقتصاد  |6 Economics  |c 011  |e Journal of Contemporary Commercial Researches  |l 002  |m مج30, ع2  |o 0473  |s مجلة البحوث التجارية المعاصرة  |v 030  |x 8452-111 
856 |u 0473-030-002-011.pdf 
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995 |a EcoLink 
999 |c 899719  |d 899719 

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