IDEAS home Printed from https://ideas.repec.org/a/ids/ijaape/v7y2011i3p253-265.html
   My bibliography  Save this article

The preparedness of listed Tunisian companies to adopt international financial reporting standards

Author

Listed:
  • Mohamed Ali Omri
  • Nesrine Akrimi

Abstract

Over the years, the number of firms acknowledging adherence to international financial reporting standards (IFRS) has increased steadily. This study examines firm-specific characteristics of Tunisian companies that have voluntarily prepared their financial reports using IFRS. The purpose is for Tunisian companies to adopt IFRS in 2008. Many characteristics have been cited in the literature to explain the preparedness of companies to adopt IFRS. In this paper, the following characteristics have been selected: company size, commercial internationalisation, auditor type, indebtedness, foreign participation in the equity of the company and the rate of profitability. Our results indicate that commercial internationalisation and auditor type are significantly and positively associated with the level of preparedness to adopt IFRS.

Suggested Citation

  • Mohamed Ali Omri & Nesrine Akrimi, 2011. "The preparedness of listed Tunisian companies to adopt international financial reporting standards," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 7(3), pages 253-265.
  • Handle: RePEc:ids:ijaape:v:7:y:2011:i:3:p:253-265
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=40836
    Download Restriction: Access to full text is restricted to subscribers.

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijaape:v:7:y:2011:i:3:p:253-265. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Darren Simpson). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=41 .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.