Skip navigation
Logo
User training | Reference and search service

Library catalog

Retrievo
EDS
b-on
More
resources
Content aggregators
Please use this identifier to cite or link to this item:

acessibilidade

http://hdl.handle.net/10071/16545
acessibilidade
Title: The macroeconomic determinants of the adoption of IFRS for SMEs
Authors: Bonito, A.
Pais, C.
Keywords: IFRS for SMEs
Macroeconomic factors
Accounting harmonization
Issue Date: 2018
Publisher: Asociación Española de Profesores Universitarios de Contabilidad
Abstract: The objective of this study is to analyze the macroeconomic factors that influence the decision of the countries in the adoption of International Financial Reporting Standards (IFRS) for small and medium-sized entities (SMEs). Based on a sample of 84 countries, it is found evidence that countries without a national set of financial accounting standards for SMEs, experience in the application of IFRS and a common law legal system are more likely to adopt IFRS for SMEs. However, the level of education, the level of foreign aid received by a country, the quality of accounting standards and the relationship between accounting and taxation have no impact in the national adoption decision of IFRS for SMEs. Additionally, it is found that European Union (EU) member countries are less likely to adopt the standard. Knowledge of macroeconomic factors affecting the national adoption decision of IFRS for SMEs is useful for a several numbers of entities that define the international accounting harmonization, as the IASB, regulators and international accounting firms, since this information can help them in promoting worldwide adoption of the standard.
Description: WOS:000438822700002
Peer reviewed: yes
URI: https://ciencia.iscte-iul.pt/id/ci-pub-37464
http://hdl.handle.net/10071/16545
DOI: 10.1016/j.rcsar.2018.03.001
ISSN: 1138-4891
Appears in Collections:BRU-RI - Artigo em revista científica internacional com arbitragem científica

Files in This Item:
acessibilidade
File Description SizeFormat 
1-s2.0-S1138489118300013-main.pdfVersão Editora459.07 kBAdobe PDFView/Open


FacebookTwitterDeliciousLinkedInDiggGoogle BookmarksMySpace
Formato BibTex MendeleyEndnote Currículo DeGóis 

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.