An analysis of the factors affecting the adoption of international accounting standards by developing countries

被引：130

作者：

Zeghal, Daniel ^{[1
]}

Mhedhbi, Karim ^{[1
]}

机构：

[1] Univ Ottawa, Sch Management, CGA Accounting Res Ctr, 136 Jean Jacques Lussier St, Ottawa, ON K1N 6N5, Canada

来源：

INTERNATIONAL JOURNAL OF ACCOUNTING | 2006年 / 41卷 / 04期

关键词：

Developing countries; Explanatory environmental factors; International accounting standards;

D O I：

10.1016/j.intacc.2006.09.009

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

The purpose of this study is to identify the factors that could explain the adoption of international accounting standards by developing countries. The following factors have been selected: economic growth, education level, the degree of external economic openness, cultural membership in a group of countries, and the existence of a capital market. Our results indicate that developing countries with the highest literacy rates, that have capital markets, and that have an Anglo-American culture are the most likely to adopt international accounting standards. Crown Copyright (C) 2006 Published by University of Illinois. All rights reserved.

引用

页码：373 / 386

页数：14

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