Accounting, FRQ, Emerging Countries Transition: How can a Country Implement an IFRS Standard Change Successfully?
Keywords:
international financial reporting standards (IFRS), financial reporting quality (FRQ), adopted/ nonadopted, implementation framework, emerging countri
Abstract
This study examines the variables affecting the decision to adopt IFRS standard by seventy-eight emerging market economy 43 adopting IFRS and 35 non-adopting over the period 2006-2014 The results of the study are primarily an exploratory process framework for the implementation of IFRS standard changes and secondarily a set of variables seen as affecting the IFRS standard change implementation process in emerging countries Key variables include the following twelve variables culture Anglo-Saxon political system educational system legal environment economic growth privatisation foreign direct investment firm size liquidity and cost of equity capital audit quality Big 4 and transparency Finally the main limitations of this study are outlined and opportunities for future research are discussed particularly in relation to this study s findings about the requirement to reconsider the usefulness of the relationship between accounting practices and framework adoption of IFRS by emerging countries
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Published
2014-03-15
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