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

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  • Zeghal, Daniel
  • Mhedhbi, Karim

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  • Zeghal, Daniel & Mhedhbi, Karim, 2006. "An analysis of the factors affecting the adoption of international accounting standards by developing countries," The International Journal of Accounting, Elsevier, vol. 41(4), pages 373-386, 012.
  • Handle: RePEc:eee:accoun:v:41:y:2006:i:4:p:373-386
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    References listed on IDEAS

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    1. Chamisa, Edward E., 2000. "The Relevance and Observance of the IASC Standards in Developing Countries and the Particular Case of Zimbabwe," The International Journal of Accounting, Elsevier, vol. 35(2), pages 267-286, July.
    2. Cooke, Terence E. & Wallace, R. S. Olusegun, 1990. "Financial disclosure regulation and its environment: A review and further analysis," Journal of Accounting and Public Policy, Elsevier, vol. 9(2), pages 79-110.
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    Citations

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    Cited by:

    1. Mehrnaz Paknezhad, 2017. "Analysis of Affecting Factors on IFRS Adoption:Case Study in Iran," Management and Organizational Studies, Management and Organizational Studies, Sciedu Press, vol. 4(1), pages 74-81, January.
    2. repec:eee:crpeac:v:25:y:2014:i:6:p:489-510 is not listed on IDEAS
    3. repec:eur:ejesjr:19 is not listed on IDEAS
    4. Cătălina Florentina PRICOPE, 2016. "The role of institutional pressures in developing countries. Implications for IFRS," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 0(2(607), S), pages 27-40, Summer.
    5. Najihah Yaacob & Ayoib Che-Ahmad, 2012. "Audit Fees after IFRS Adoption: Evidence from Malaysia," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 2(1), pages 31-46, June.
    6. Raquel Pérez Estébanez & Elena Urquía Grande & Clara Muñoz Colomina, 2010. "Information technology implementation: evidence in Spanish SMEs," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 18(1), pages 39-57, March.
    7. repec:eee:advacc:v:30:y:2014:i:1:p:209-216 is not listed on IDEAS
    8. Ibrahim Adagye Dauda & Bala Azagaku Ombugadu & Sylvester Umbugadu Aku, 2015. "Threats and Challenges to Accounting Profession: A Draw Back to the Development of Accounting Practices in Nigeria," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 5(4), pages 96-104, October.
    9. repec:eee:advacc:v:31:y:2015:i:1:p:136-149 is not listed on IDEAS
    10. Andrews, Matt & Harrington, Peter, 2016. "Off Pitch: Football's Financial Integrity Weaknesses, and How to Strengthen Them," Working Paper Series 16-009, Harvard University, John F. Kennedy School of Government.
    11. Daniel Zeghal & Karim Mhedhbi, 2012. "Analyzing the effect of using international accounting standards on the development of emerging capital markets," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 20(3), pages 220-237, July.
    12. repec:aud:audfin:v:15:y:2017:i:146:p:218 is not listed on IDEAS
    13. Apostolos A. Ballas & Despina Skoutela & Christos A. Tzovas, 2010. "The relevance of IFRS to an emerging market: evidence from Greece," Managerial Finance, Emerald Group Publishing, vol. 36(11), pages 931-948, September.
    14. S. Susela Devi & R. Helen Samujh, 2015. "The Political Economy of Convergence: The Case of IFRS for SMEs," Australian Accounting Review, CPA Australia, vol. 25(2), pages 124-138, June.
    15. Alon, Anna & Dwyer, Peggy D., 2014. "Early Adoption of IFRS as a Strategic Response to Transnational and Local Influences," The International Journal of Accounting, Elsevier, vol. 49(3), pages 348-370.
    16. repec:eee:advacc:v:31:y:2015:i:2:p:228-238 is not listed on IDEAS

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