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Determinants of full IFRS adoption

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  • Rahma Ben Salem
  • Salma Damak-Ayadi
  • Malek Saïhi

Abstract

This paper aimed to identify the factors that influence the adoption of IASB standards. We develop a model of environmental factors that lead countries to migrate towards a full adoption strategy. This model is tested empirically using a sample of 101 countries ranked according to different standardisation strategies. Using multinomial logistic regression, the findings show that Anglo-Saxon colonisation, Christianity, the presence of the Big 4 auditing firms in the countries and the belongingness to the European continent or to North America promote the full adoption of these standards, whereas the degree of economic providers' fulfilment with IFRS standards, as well as the level of economic development lead to the opposite effect on IFRS adoption.

Suggested Citation

  • Rahma Ben Salem & Salma Damak-Ayadi & Malek Saïhi, 2017. "Determinants of full IFRS adoption," International Journal of Managerial and Financial Accounting, Inderscience Enterprises Ltd, vol. 9(2), pages 105-123.
    • Handle: RePEc:ids:injmfa:v:9:y:2017:i:2:p:105-123
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    Cited by:

    1. Pr. Benhayoun Issam & Pr. Zejjari Ibtissam, 2023. "Determinants of IFRS for SMES Adoption Worldwide [Les déterminants de l'adoption de l'IFRS pour PMEs au monde]," Post-Print hal-04209334, HAL.

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