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Diversité des politiques d’adoption des IFRS : l’harmonisation financière est-elle possible ?

Author

Listed:
  • Hélène de Brébisson
  • Pascal Alphonse

Abstract

IFRS standards have been adopted around the world according to various policies of optional, mandatory, restricted or general application: we propose a typology of international standard adoption policies. We have modelled the choice of these policies according to the economic and institutional characteristics of countries, by using an unordered multinomial logistic regression. The results suggest long-lasting choices, determined in particular by stable country characteristics. This diversified regulatory situation may explain the disparity in IFRS practices.

Suggested Citation

  • Hélène de Brébisson & Pascal Alphonse, 2018. "Diversité des politiques d’adoption des IFRS : l’harmonisation financière est-elle possible ?," ACCRA, Association francophone de comptabilité, vol. 24(2), pages 7-36.
    • Handle: RePEc:cai:accafc:cca_242_0007
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