The role of institutional pressures in developing countries. Implications for IFRS
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 I...
| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
General Association of Economists from Romania
2016-06-01
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| Series: | Theoretical and Applied Economics |
| Subjects: | |
| Online Access: |
http://store.ectap.ro/articole/1179.pdf
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| _version_ | 1818358778036224000 |
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| author | Cătălina Florentina PRICOPE |
| author_facet | Cătălina Florentina PRICOPE |
| author_sort | Cătălina Florentina PRICOPE |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-13T20:34:24Z |
| format | Article |
| id | doaj.art-b9b13b453b0b4b2f9967e99dfa8b1ca4 |
| institution | Directory Open Access Journal |
| issn | 1841-8678 1844-0029 |
| language | English |
| last_indexed | 2024-12-13T20:34:24Z |
| publishDate | 2016-06-01 |
| publisher | General Association of Economists from Romania |
| record_format | Article |
| series | Theoretical and Applied Economics |
| spelling | doaj.art-b9b13b453b0b4b2f9967e99dfa8b1ca42022-12-21T23:32:20ZengGeneral Association of Economists from RomaniaTheoretical and Applied Economics1841-86781844-00292016-06-01XXIII2274018418678The role of institutional pressures in developing countries. Implications for IFRSCătălina Florentina PRICOPE0 Bucharest University of Economic Studies, Romania 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. http://store.ectap.ro/articole/1179.pdf IFRS adoptiondeveloping countriescoercive pressuresmimetic pressuresnormative pressures |
| spellingShingle | Cătălina Florentina PRICOPE The role of institutional pressures in developing countries. Implications for IFRS Theoretical and Applied Economics IFRS adoption developing countries coercive pressures mimetic pressures normative pressures |
| title | The role of institutional pressures in developing countries. Implications for IFRS |
| title_full | The role of institutional pressures in developing countries. Implications for IFRS |
| title_fullStr | The role of institutional pressures in developing countries. Implications for IFRS |
| title_full_unstemmed | The role of institutional pressures in developing countries. Implications for IFRS |
| title_short | The role of institutional pressures in developing countries. Implications for IFRS |
| title_sort | role of institutional pressures in developing countries implications for ifrs |
| topic | IFRS adoption developing countries coercive pressures mimetic pressures normative pressures |
| url |
http://store.ectap.ro/articole/1179.pdf
|
| work_keys_str_mv | AT catalinaflorentinapricope theroleofinstitutionalpressuresindevelopingcountriesimplicationsforifrs AT catalinaflorentinapricope roleofinstitutionalpressuresindevelopingcountriesimplicationsforifrs |