期刊名称：International Journal of Accounting and Economics Studies
电子版ISSN：2309-4508
出版年度：2015
卷号：3
期号：1
页码：69-77
DOI：10.14419/ijaes.v3i1.4601
出版社：Journal of Advanced Computer Science & Technology
摘要：In this paper, we suggest to study the impact of economic and behavioral factors on the decision to adopt IFRS in developing countries until the year 2013.By using the accounting approach of “institutional –environment” determinism and based on a sample of 76 developing countries. This work has allowed us to conclude that behavioral factors, mainly corruption, influence more than economic factors the decision of adopting or not IFRS by developing countries.
