Utilize este identificador para referenciar este registo: http://hdl.handle.net/10071/27226
Autoria: Penela, D.
Estevão, J.
Morais, A. I.
Data: 2022
Título próprio: The effect of IFRS adoption on the business climate: A country perspective
Título da revista: Journal of Risk and Financial Management
Volume: 15
Número: 12
Referência bibliográfica: Penela, D., Estevão, J., & Morais, A. I. (2022). The effect of IFRS adoption on the business climate: A country perspective. Journal of Risk and Financial Management, 15(12): 604. http://dx.doi.org/10.3390/jrfm15120604
ISSN: 1911-8066
DOI (Digital Object Identifier): 10.3390/jrfm15120604
Palavras-chave: IFRS adoption
Doing business
fsQCA
Get credit
Countries
Resumo: Based on the ten areas that are measured by the ease of doing business (EDB) and based on the getting credit (GC) indicator, this study seeks to analyze factors that lead to a more favorable business climate in different countries. The methodology of fuzzy-set qualitative comparative analysis (fsQCA) was used to determine the paths taken by configurations or conditions in which variables affect an outcome. The results showed that high EDB and GC scores may be obtained under specified levels of IFRS (International Financial Reporting Standards) adoption degree and user experience requirements. Therefore, the adoption of IFRS could result in a better business climate in a nation since it would increase the comparability of financial statements, which will lower costs for investors, draw in foreign investors, and boost trust. Finally, the findings indicated that, depending on the presence of specific levels of GDP per capita, entrepreneurship, income group, and foreign direct investment (FDI) inflows, low or high values of IFRS adoption and high experience in applying IFRS are necessary to achieve high GC scores.
Arbitragem científica: yes
Acesso: Acesso Aberto
Aparece nas coleções:BRU-RI - Artigos em revistas científicas internacionais com arbitragem científica

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