Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
1005244 | The International Journal of Accounting | 2006 | 14 Pages |
Abstract
The purpose of this study is to identify the factors that could explain the adoption of international accounting standards by developing countries. The following factors have been selected: economic growth, education level, the degree of external economic openness, cultural membership in a group of countries, and the existence of a capital market.Our results indicate that developing countries with the highest literacy rates, that have capital markets, and that have an Anglo-American culture are the most likely to adopt international accounting standards.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Daniel Zeghal, Karim Mhedhbi,