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The role of institutional pressures in developing countries. Implications for IFRS
| Content Provider | Semantic Scholar |
|---|---|
| Author | Pricope, Cătălina Florentina |
| Copyright Year | 2016 |
| Abstract | As more countries consider the adoption of International Financial Reporting Standards (IFRS) it becomes increasingly important to understand the key factors that encourage IFRS diffusion on a global scale. The purpose of this study is to identify the relationship between institutional factors and IFRS adoption in developing countries. Drawing upon the institutional isomorphism theory and using a logit model to analyse a sample of 97 developing countries in 2013, this paper provides empirical evidence that the process of IFRS adoption is significantly influenced by mimetic pressures. These findings contradict the mainstream belief that IFRS adoption in developing countries is driven by perceived economic benefits. |
| Starting Page | 27 |
| Ending Page | 40 |
| Page Count | 14 |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | http://store.ectap.ro/articole/1179.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
