Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
1003852 | Accounting Forum | 2008 | 14 Pages |
Abstract
This paper uses ordinal regression, structural equation modelling, and multivariate analysis techniques to investigate the preparedness to adopt IFRS that was exhibited by listed Portuguese companies in August 2003. We find the level of preparedness was significantly associated with company size, commercial internationalization, audit by a ‘Big 4’ accounting firm, and profitability. Our findings will help to indicate the pre-conditions that are likely to spur lagging companies (and countries) to prepare to implement IFRS.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Marta Silva Guerreiro, Lúcia Lima Rodrigues, Russell Craig,