Les déterminants de l'adoption anticipée des normes comptables internationales : choix financier ou opportunisme ?

Affes, Houda; Callimaci, Antonello

doi:10.3917/cca.132.0149

Cited by 14 publications

(13 citation statements)

References 18 publications

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“…QMD, ROE and CLK variables show considerable impacts on IFRS adoption of companies. Leuz and Verrachia (2000), Affes and Callimaci (2007), Carmona and Trombetta (2008) also indicate that higher companies are more likely to adopt IFRS. Companies audited by Big4 are more advantageous to adopt IFRS.…”

Section: Discussion and Recommendationmentioning

confidence: 96%

“…He established the existence of a wandering accounting among the 100 French business groups that were reviewed in the research's objective. Affes and Callimaci (2007) indicated the motivations that lead adoption of IAS/IFRS early on companies in Germany and Austria. A sample of 106 German and Austrian companies were tested by logistic regression.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Indeed, Murphy (1999) and El-Gazzar et al (1999) measured the level of debt via total debt to shareholders' equity ratio. Meanwhile, Affes and Callimaci (2007) use total debt to total assets ratio as a measure of leverage. Kolsi and Zehri (2013) used long term debt to total assets ratio to approximate for the level of firm indebtedness.…”

Section: Debt To Shareholders' Equity Ratio (Tln)mentioning

confidence: 99%

“…Classification of these firms depends on total assets, total number of employees, annual turnover, etc. Affes and Callimaci (2007) used the logistic model and a sample of 106 German and Austrian listed companies in order to highlight the incentives for early adoption of IAS/IFRS. The results showed that the probability of early IAS/IFRS adoption increases with the firm size.…”

Section: Firm Size (Qmd)mentioning

confidence: 99%

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Factors affecting IFRS adoption in listed companies: Evidence from Vietnam

Tran¹,

Ha²,

Le³

et al. 2019

10.5267/j.msl

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Nowadays, The International Financial Reporting Standards (IFRS) have been adopted in more than 160 countries. In fact, most ASEAN countries have adopted IFRS. The studies have noted the benefits of applying IFRS such as: Improving the quality of information on financial statements; Attract capital and enhance business cooperation opportunities, increase competitiveness, international integration in the world market; improve business performance, improve management and information quality; reflecting more reasonable business value; helping countries save cost of drafting, quickly integrate into international accounting standards; improve the quality of human resources in the field of auditing and financial accounting. Vietnam is a member of ASEM, APEC, WTO, AEC, etc. but the country is one of the few countries that has not yet announced an official roadmap for IFRS adoption. So IFRS adoption is necessary to proactively integrate more deeply into the regional and world economy. The Ministry of Finance of Vietnam has planned to adopt IFRS for listed firms, foreign-invested enterprises, public enterprises from 2022. In fact, some firms in Vietnam have voluntarily adopted IFRS as required during the operation process with related parties. This paper aims to identify factors that affect the adopting IFRS in Vietnamese listed firms. The authors used mixed research method by logistic regression model. Data was collected from 154 audited financial statements in 2018. The results show that some financial ratios such as return on equities (ROE) affect to IFRS adoption in listed firms of Vietnam. Therefore, if Vietnamese listed firms need to adopt IFRS effectively in the future, the Ministry of Finance should issue regulations for mandatory IFRS adoption to large firms with high rates of profitable on equity, promoting quality of auditing companies and audit program that are based on IFRS standards.

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Section: Discussion and Recommendationmentioning

confidence: 96%

Section: Literature Reviewmentioning

confidence: 99%

Section: Debt To Shareholders' Equity Ratio (Tln)mentioning

confidence: 99%

Section: Firm Size (Qmd)mentioning

confidence: 99%

See 2 more Smart Citations

Factors affecting IFRS adoption in listed companies: Evidence from Vietnam

Tran¹,

Ha²,

Le³

et al. 2019

10.5267/j.msl

View full text Add to dashboard Cite

show abstract

“…Auditors are referents who play a significant role in their clients' accounting policy choices (e.g., Affes and Callimaci 2007;Mezias 1990). The auditors' role might be even more prominent for private enterprises that have fewer professional resources in their accounting departments.…”

Section: H2: Subjective Norms Affect Managers' Decisions About the Timentioning

confidence: 99%

New Canadian Accounting Standards for Private Enterprises and the Adoption Timing Decision

Durocher

Fortin

2014

Australian Accounting Review

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Prior research into the adoption timing decision of organisations in relation to newly promulgated accounting standards has focused exclusively on public enterprises and used economic cost-benefit frameworks as a main method of analysis. The current study examines the impact of a broader range of factors, including cost-benefit considerations, on the adoption timing decision of private firms with respect to the new set of Canadian accounting standards for private enterprises released in 2009. These factors were organised into a coherent framework using the theory of planned behaviour. The survey findings reveal that several items related to attitudes towards the behaviour, subjective norms and perceived behavioural control play a significant role in managers' adoption behaviour. This study provides relevant insights for private enterprise managers, financial statement users, standard setters and academics.

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The economic consequences of IFRS adoption: Evidence from New Zealand

Houqe

Monem

Zijl

2016

Journal of International Accounting, Auditing and Taxation

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The purpose of this paper is to investigate the effect of IFRS adoption on the cost of equity capital in New Zealand listed companies. It is hypothesized that the cost of equity has decreased for New Zealand companies around IFRS adoption due to reduced information asymmetry and improved financial reporting quality. Design/methodology/approach-We analyze a sample of 354 firm-year observations on New Zealand listed companies over the period 1998-2009. First, we estimate the cost of equity capital by utilizing the modified price-earnings-growth (modified-PEG) ratio model. Then we regress this estimated cost of equity on a set of firm-specific variables known to be correlated with a firm"s cost of equity. We also control for year-effects for variation in the underlying risk-free rate (including inflation) across time. The effect of IFRS adoption on cost of equity is captured by a dummy variable. Findings-We find that there is a significant negative association between IFRS adoption and cost of equity capital. We also find that the cost of capital declines for both the mandatory adopters and the voluntary adopters of IFRS. These results are robust to several variations in sample composition and model specification. Originality/value-This is the first study to provide empirical evidence on the impact of the introduction of IFRS on the cost of capital of New Zealand companies. This study is also motivated by the recent mixed evidence on the adoption of IFRS.

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Les déterminants de l'adoption anticipée des normes comptables internationales : choix financier ou opportunisme ?

Cited by 14 publications

References 18 publications

Factors affecting IFRS adoption in listed companies: Evidence from Vietnam

Factors affecting IFRS adoption in listed companies: Evidence from Vietnam

New Canadian Accounting Standards for Private Enterprises and the Adoption Timing Decision

The economic consequences of IFRS adoption: Evidence from New Zealand

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