کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
7340357 | 1476146 | 2014 | 12 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
The role of the Securities and Exchange Commission in a developing economy: Implications for IFRS
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
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چکیده انگلیسی
Due to the widespread adoption of IFRSs throughout the world and little research on IFRS implementation in developing countries, this study investigates the role of the Securities & Exchange Commission (SEC) regarding IFRS implementation in a developing country. Adopting a mixed methodology (39 interviews and 1647 enforcement documents); the findings have raised concerns as to the adequacy of enforcement mechanisms in implementing IFRSs in Bangladesh. More specifically, only 2.6% of enforcement actions were issued over the period of 1998 to 2010. Political connectedness is the major contributing factor for uneven enforcement activities in Bangladesh. The study also finds that inconsistencies with accounting regulatory framework (Companies Act, BSEC ordinances and IFRSs), multiple regulators, and donor agencies' influence impede the effective implementation of IFRSs. The study also provides policy implications for local and national policy makers namely, IASB, the World Bank and the IMF to rethink about the regulation of IFRSs in developing countries.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Advances in Accounting - Volume 30, Issue 2, December 2014, Pages 413-424
Journal: Advances in Accounting - Volume 30, Issue 2, December 2014, Pages 413-424
نویسندگان
Mohammad Nurunnabi,