文章基本信息

标题：An empirical examination of factors contributing to the adoption of IFRS in developing countries
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作者：Aria Farah Mita ; Aria Farah Mita ; Nurul Husnah 等
期刊名称：Journal of Economics, Business & Accountancy
印刷版ISSN：2087-3735
电子版ISSN：2088-785X
出版年度：2015
卷号：18
期号：3
页码：427-438
DOI：10.14414/jebav.v18i3.512
语种：English
出版社：Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE)
摘要：This research aims to analyze factors that influence the likelihood of IFRS adoption in developing countries. Research that focuses on the IFRS adoption in developing countries is limited. Developing countries are supposed to get many benefits from the adoption of IFRS as it is a cheap shortcut to improve the quality of financial reporting to attract foreign capital and to finance its development. In addition to macroeconomic factors, this research also examines the influence of institutional factors and the development of local accounting standards. Using the binomial logit regression, the result shows that the regulatory quality of a country positively af-fects the possibility of IFRS adoption in developing countries. It means that the better quality of the regulator in those countries, the higher possibility to fully adopt the IFRS. Furthermore, there is a tendency that the countries will fully adopt the IFRS when they already have local accounting standards that previously referred to international standards. The results imply that the IASB strategy should focus more on cooperation with local regulators or groups of regional cooperation to reach its objective to develop single set of high quality international standard.
其他摘要：Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi ke mungkinan adopsi IFRS di negara-negara berkembang. Penelitian yang berfokus pada penerapan IFRS di negara berkembang memang terbatas. Negara-negara berkembang seharusnya memp
关键词：Developing Countries;International Accounting Standard;IFRS;and Standard Setting