The role of the economic and behavioral circumstances in the IAS/IFRS’s adoption (the case of developing countries)

Olfa Riahi; Walid Khoufi

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The role of the economic and behavioral circumstances in the IAS/IFRS’s adoption (the case of developing countries)

机译：经济和行为环境在采用IAS / IFRS中的作用（发展中国家）

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In this paper, we suggest to study the impact of economic and behavioral factors on the decision to adopt IFRS in developing countries until the year 2013.By using the accounting approach of “institutional –environment” determinism and based on a sample of 76 developing countries. This work has allowed us to conclude that behavioral factors, mainly corruption, influence more than economic factors the decision of adopting or not IFRS by developing countries.

机译：在本文中，我们建议研究经济因素和行为因素对发展中国家直到2013年采用IFRS的决定的影响。通过使用“制度-环境”确定性会计方法，并基于76个发展中国家的样本。这项工作使我们得出结论，行为因素，主要是腐败，对经济因素的影响大于对发展中国家采用或不采用国际财务报告准则的决定。

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《International Journal of Accounting and Economics Studies》 |2015年第1期|共9页
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Olfa Riahi; Walid Khoufi;
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7. The role of the economic and behavioral circumstances in the IAS/IFRS’s adoption (the case of developing countries) [O] . Olfa Riahi, Walid Khoufi 2015

机译：经济和行为情况在IAS / IFRS采用（发展中国家的案例）中的作用

The role of the economic and behavioral circumstances in the IAS/IFRS’s adoption (the case of developing countries)

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