Determinants of Voluntary International Financial Reporting Standards Adoption in Poland

被引：5

作者：

Kedzior, Marcin ^{[1
]}

Cyganska, Malgorzata ^{[2
]}

Syrrakos, Dimitrios ^{[3
]}

机构：

[1] Cracow Univ Econ, Rakowicka St 27, PL-31510 Krakow, Poland

[2] Univ Warmia & Mazury, Oczapowskiego St 4, PL-10719 Olsztyn, Poland

[3] Manchester Metropolitan Univ, All St Bldg, Manchester M15 6BH, Lancs, England

来源：

INZINERINE EKONOMIKA-ENGINEERING ECONOMICS | 2020年 / 31卷 / 02期

关键词：

International Financial Reporting Standards; Chief Executive Officer; Supervisory Board; Production Companies; EARNINGS MANAGEMENT EVIDENCE; CORPORATE GOVERNANCE; OWNERSHIP STRUCTURE; BOARD CHARACTERISTICS; CAPITAL STRUCTURE; GENDER DIVERSITY; IFRS ADOPTION; CEO AGE; QUALITY; COST;

D O I：

10.5755/j01.ee.31.2.24603

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The paper examines the determinants of voluntary International Financial Reporting Standards (IFRS) adoption in Poland. In doing so, it empirically confirms the impact of diverse CEO and supervisory board characteristics on voluntary IFRS adoption. The paper focuses on 446 publicly traded production companies from Poland. The analysis is based on logistic regression analysis. The empirical investigation confirms the impact on voluntary IFRS adoption of such factors as company size, international investors, international supervisory board, number of supervisory board members, CEO nationality. The paper contributes to the assessment of voluntary IFRS adoption determinants, by presenting for the first time CEO and supervisory board characteristics and their impact on voluntary International Financial Reporting Standards (IFRS) adoption, and the determinants of IFRS adoption from Central and Eastern Europe. The paper enhances existing knowledge of voluntary IFRS adoption by incorporating new CEO and supervisory board characteristics, thus closing a gap in the relevant literature. The results of the paper are significant from the supervisor 's perspective, the quality of financial statements and the effectiveness of corporate governance systems.

引用

页码：155 / 168

页数：14

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