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Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries


  • Zehri, Fatma

    () (University of Sfax, Sfax)

  • Chouaibi, Jamel

    () (Al-Imam Muhammad Ibn Saud Islamic University)


This paper’s main objective is to identify certain explanatory factors that likely clarify the choice of applying IAS/IFRS adopted by developing countries (DCs) up until the year 2008. Based on a sample consisting of 74 DCs, the empirical results have indicated that the DCs most likely to adopt IAS/IFRS have a high level of economic growth, along with a legal system of common law and an advanced educational level.

Suggested Citation

  • Zehri, Fatma & Chouaibi, Jamel, 2013. "Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries," Journal of Economics, Finance and Administrative Science, Universidad ESAN, vol. 18(35), pages 57-62.
  • Handle: RePEc:ris:joefas:0062

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    1. repec:eee:jiaata:v:30:y:2018:i:c:p:57-68 is not listed on IDEAS
    2. repec:eee:reacre:v:26:y:2014:i:2:p:222-229 is not listed on IDEAS

    More about this item


    Developing countries; International financial reporting standards; Institutional environment;

    JEL classification:

    • G00 - Financial Economics - - General - - - General
    • G20 - Financial Economics - - Financial Institutions and Services - - - General


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