An Analysis of IFRS and SME-IFRS Adoption Determinants: A Worldwide Study

This study analyses the determinants of IFRS adoption decision from three dimensions. Logistic regression (Binary and Ordinal) models were applied to a dataset of 145 countries for the period 1995 to 2015. The main findings are that countries with higher regulatory efficiency and lower market openne...

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Veröffentlicht in:	Emerging markets finance & trade 2019-01, Vol.55 (2), p.391-408
Hauptverfasser:	Zahid, R. M. Ammar, Simga-Mugan, Can
Format:	Artikel
Sprache:	eng
Schlagworte:	Cultural values Efficiency IFRS market openness regulatory efficiency SME IFRS
Online-Zugang:	Volltext
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