National Legislative Systems and Foreign Standards and Regulations: The Case of International Financialreporting Standards` Adoption

Dima, Bogdan; Dima, Ştefana Maria; Moldovan, Nicoleta Claudia; Pirtea, Marilen

doi:10.1080/1331677x.2013.11517619

Cited by 4 publications

(4 citation statements)

References 26 publications

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“…Model 3 of Table 8 shows that countries with English common law are more likely to accelerate their IFRS adoption decision. This result is very similar to the prior studies (Dimaa et al, 2013;Zehri & Chouaibi, 2013;Ben Othman & Kossentini, 2015;Elmghaamez & Elmagrhi, 2022). It also shows that countries with higher shareholders' protection rights are more likely to adopt IFRS during the earlier stages.…”

Section: Empirical Results Of the Causes Of Ifrs Adoption Speedsupporting

confidence: 89%

“…Previous studies have merely investigated the impact of some individual legal factors on global IFRS adoption, such as legal origin (e.g., Dimaa et al, 2013;Zehri & Chouaibi, 2013;Khurana & Michas, 2011), shareholder protection laws (e.g., Renders & Gaeremynck, 2007;Hope et al, 2006), judicial independence Houqe et al, 2016;Albu & Albu, 2014;Kouki, 2018), and judicial efficiency (Hope, 2003;Cai et al, 2014;Chen et al, 2013;Mande, 2014;Wysocki, 2011). For example, prior empirical research found a positive association between English common legal origin and IFRS adoption (Dimaa et al, 2013;Zehri & Chouaibi, 2013). Furthermore, previous studies also found a positive link between strong investor protection laws and IFRS adoption (Renders & Gaeremynck, 2007;.…”

Section: Empirical Literature Related To the Causes Of Ifrs Adoption ...mentioning

confidence: 99%

“…These factors include legal origin (e.g., Zehri & Chouaibi, 2013;Dimaa et al, 2013;Khurana & Michas, 2011), political stability index (Hoque et al, 2011;Riahi & Khoufi, 2017;Pricope, 2015;Zaidi & Huerta, 2014), control of corruption index (Cai et al, 2014;Houqe & Monem, 2016), Hofstede's cultural dimensions (Lasmin, 2012;Neidermeyer et al 2012;Cardona et al, 2014;Machado & Nakao, 2014;Clements et al, 2010), educational attainment (Zehria & Chouaibi, 2013Lasmin, 2011a;Judge et al, 2010), and literacy rates Zehri & Chouaibi, 2013;Zeghal & Mhedhbi, 2006;Zehri & Abdelbaki, 2013). This study, therefore, contributes to the current IFRS studies by investigating the link between IFRS adoption speed and four institutional factors: legal, cultural, political, and educational factors, by using several proxies to examine the impact of each one of these institutional factors on IFRS adoption time to gain a better understanding of what are the main drivers of the global IFRS adoption speed.…”

Section: Introductionmentioning

confidence: 99%

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The causes and effects of IFRS adoption speed: diffusion of innovation theory perspective

Elmghaamez¹

2023

IJMFA

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This study investigates the drivers and economic benefits of adopting international financial reporting standards (IFRS) by applying the classification proposed by the diffusion of innovation theory. By employing multiple linear regression and a series of cumulative logistic regression for a large sample spanning 1995-to 2014, this paper shows that countries with Anglo-Saxon culture and substantial protection rights tend to accelerate their IFRS adoption decision to maintain their legal legitimacy. This paper also indicates that countries with lower governance indicators are more prone to hasten their IFRS adoption to improve the quality of their political systems. This research reports that countries with higher educational attainment and literacy rates but lower education quality levels are more likely to hasten their IFRS adoption to enhance their education systems quality. Results indicate a positive relationship between four economic indicators (i.e., economic growth, FDI, GDP, and interest rates) and the rapid IFRS adoption speed.

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Section: Empirical Results Of the Causes Of Ifrs Adoption Speedsupporting

confidence: 89%

Section: Empirical Literature Related To the Causes Of Ifrs Adoption ...mentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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The causes and effects of IFRS adoption speed: diffusion of innovation theory perspective

Elmghaamez¹

2023

IJMFA

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“…Studies in the literature that analyze the impact of broadband coverage and speed on fiscal efficiency motivated us to develop a model which connects these variables. For the economic development of a country and also in times of crisis, such as the recent ones, public administrators must better manage the funds they have and make all the efforts to raise tax collection in their communities [22][23][24].…”

Section: Literature Reviewmentioning

confidence: 99%

Combining the Broadband Coverage and Speed to Improve Fiscal System Efficiency in the Eastern European Union Countries

et al. 2022

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Current challenges triggered by the limited interactions between people and institutions during the pandemic crisis have emphasized the need to strengthen the digitization process of all public services. In this sense, we considered it opportune to carry out research in order to establish the impact of the technological infrastructure, in terms of coverage and download speed, on the efficiency of the fiscal policy expressed by the volume of income from taxes and fees. Therefore, we propose a robust regression model tested with S-estimator that allows for outliers in the dataset. The results indicate that an improvement in download speed has a significant positive effect on the level of tax collection and that a better broadband coverage improves the amount of revenues from taxes and contributions. In the analyzed countries, the technological infrastructure is developing, and the decision-makers should make efforts to reach the targets proposed in the Digital Agenda for Europe in terms of broadband coverage and speed.

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Intangible Assets in Accounting. A Bibliometric Analysis

Bermúdez-Carvajal,

Parra-Domínguez

2023

Lecture Notes in Networks and Systems

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National Legislative Systems and Foreign Standards and Regulations: The Case of International Financialreporting Standards` Adoption

Cited by 4 publications

References 26 publications

The causes and effects of IFRS adoption speed: diffusion of innovation theory perspective

The causes and effects of IFRS adoption speed: diffusion of innovation theory perspective

Combining the Broadband Coverage and Speed to Improve Fiscal System Efficiency in the Eastern European Union Countries

Intangible Assets in Accounting. A Bibliometric Analysis

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