2016
DOI: 10.1007/978-3-319-49559-0_35
|View full text |Cite
|
Sign up to set email alerts
|

The IFRS Adoption by BRICS Countries: A Comparative Analysis

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...
1
1

Citation Types

0
2
0

Year Published

2017
2017
2024
2024

Publication Types

Select...
3

Relationship

1
2

Authors

Journals

citations
Cited by 3 publications
(2 citation statements)
references
References 8 publications
0
2
0
Order By: Relevance
“…Consequently, the demand for IFRS adoption will be high, as firms that perceive higher economic incentives will achieve higher level of compliance with IFRS in their financial reports (Broker, 2012). This step will enhance the economic relations between the members of the bloc, despite the great variations in political, cultural, and juridical systems (Dolgikh, 2017).…”
Section: Internationalization Of Accounting and Auditingmentioning
confidence: 99%
“…Consequently, the demand for IFRS adoption will be high, as firms that perceive higher economic incentives will achieve higher level of compliance with IFRS in their financial reports (Broker, 2012). This step will enhance the economic relations between the members of the bloc, despite the great variations in political, cultural, and juridical systems (Dolgikh, 2017).…”
Section: Internationalization Of Accounting and Auditingmentioning
confidence: 99%
“…This leads to the use of two different logics of the accounting process. Thus, Russian companies are insufficiently motivated to apply the IFRS, and sometimes do not understand the usefulness of international practices and views (Dolgikh, 2017). On the other hand, there is an empirical evidence that Russia leading firms cross-listed on the London Stock Exchange provide users with more value-relevant information.…”
Section: Literature Reviewmentioning
confidence: 99%