IAS/IFRS Adoption and Behavioral Dimension: A Meta-Analysis of the Empirical Evidence
In this article, we investigate the causality links between behavioral factors and the decision to adopt IFRS in developing countries until the year 2013. We implement this empirical model by using the neo-institutional approach and based on a sample of 108 developing countries. Our empirical result...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Sciendo
2018-04-01
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| Series: | Studies in Business and Economics |
| Subjects: | |
| Online Access: | https://doi.org/10.2478/sbe-2018-0012 |
| _version_ | 1818340057407291392 |
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| author | Riahi Olfa Khoufi Walid |
| author_facet | Riahi Olfa Khoufi Walid |
| author_sort | Riahi Olfa |
| collection | DOAJ |
| description | In this article, we investigate the causality links between behavioral factors and the decision to adopt IFRS in developing countries until the year 2013. We implement this empirical model by using the neo-institutional approach and based on a sample of 108 developing countries. Our empirical results show that there exists bidirectional causal relationship between the majority of the developed behavioral variables and the decision of adopting or not IFRS by developing countries. They also indicate through multivariate analysis that the selection of IAS / IFRS by developing countries is primarily legitimized by institutional and social pressures (institutional isomorphism). These empirical insights are of particular interest to local accounting standard setters of selected countries since they can provide a better discernment of factors that can encourage the adoption of IAS IFRS. |
| first_indexed | 2024-12-13T15:36:51Z |
| format | Article |
| id | doaj.art-5fcaca580da54e90a669f462303dd5ff |
| institution | Directory Open Access Journal |
| issn | 2344-5416 |
| language | English |
| last_indexed | 2024-12-13T15:36:51Z |
| publishDate | 2018-04-01 |
| publisher | Sciendo |
| record_format | Article |
| series | Studies in Business and Economics |
| spelling | doaj.art-5fcaca580da54e90a669f462303dd5ff2022-12-21T23:40:01ZengSciendoStudies in Business and Economics2344-54162018-04-0113114816510.2478/sbe-2018-0012sbe-2018-0012IAS/IFRS Adoption and Behavioral Dimension: A Meta-Analysis of the Empirical EvidenceRiahi Olfa0Khoufi Walid1Institute of Business Studies of Sfax, TunisiaInstitute of Business Studies of Sfax, TunisiaIn this article, we investigate the causality links between behavioral factors and the decision to adopt IFRS in developing countries until the year 2013. We implement this empirical model by using the neo-institutional approach and based on a sample of 108 developing countries. Our empirical results show that there exists bidirectional causal relationship between the majority of the developed behavioral variables and the decision of adopting or not IFRS by developing countries. They also indicate through multivariate analysis that the selection of IAS / IFRS by developing countries is primarily legitimized by institutional and social pressures (institutional isomorphism). These empirical insights are of particular interest to local accounting standard setters of selected countries since they can provide a better discernment of factors that can encourage the adoption of IAS IFRS.https://doi.org/10.2478/sbe-2018-0012international accounting standards (ias/ifrs)developing countriesneo-institutional approach |
| spellingShingle | Riahi Olfa Khoufi Walid IAS/IFRS Adoption and Behavioral Dimension: A Meta-Analysis of the Empirical Evidence Studies in Business and Economics international accounting standards (ias/ifrs) developing countries neo-institutional approach |
| title | IAS/IFRS Adoption and Behavioral Dimension: A Meta-Analysis of the Empirical Evidence |
| title_full | IAS/IFRS Adoption and Behavioral Dimension: A Meta-Analysis of the Empirical Evidence |
| title_fullStr | IAS/IFRS Adoption and Behavioral Dimension: A Meta-Analysis of the Empirical Evidence |
| title_full_unstemmed | IAS/IFRS Adoption and Behavioral Dimension: A Meta-Analysis of the Empirical Evidence |
| title_short | IAS/IFRS Adoption and Behavioral Dimension: A Meta-Analysis of the Empirical Evidence |
| title_sort | ias ifrs adoption and behavioral dimension a meta analysis of the empirical evidence |
| topic | international accounting standards (ias/ifrs) developing countries neo-institutional approach |
| url | https://doi.org/10.2478/sbe-2018-0012 |
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