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One Size Fits All? Stakeholders’ Perceptions of IFRS Adoption Across Europe and Brazil

Author

Listed:
  • Cristiane Benetti

    (ICN Business School, CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine)

  • Stéphanie Thiéry

    (ICN Business School, CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine)

Abstract

The main objective of this study is to put in evidence the perceptions of stakeholders about IFRS adoption across Europe and Brazil. By means of a survey, (816 completed questionnaires, 10% of population), we investigate whether producers (chief financial officers), users (financial analysts), and controllers (auditors) of accounting data share the same views on the usefulness and goals of the international financial reporting process. We use descriptive statistics and univariate tests to analyze the responses to our multiple-choice questions. Results suggest that respondents' activity has less influence on their answers than the country where they are located.

Suggested Citation

  • Cristiane Benetti & Stéphanie Thiéry, 2015. "One Size Fits All? Stakeholders’ Perceptions of IFRS Adoption Across Europe and Brazil," Post-Print hal-01507853, HAL.
    • Handle: RePEc:hal:journl:hal-01507853
    DOI: 10.2139/ssrn.2618525
    as

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