The reality of adopting IFRS in developing countries: a reading in the institutional obstacles, opportunities and challenges

الملخص EN

The study aimed at revealing the nature of the relationship between the institutional factors and the quality of accounting in developing countries after converging with IFRS.

approach: the paper uses panel cointegration to investigate this relationship by using the Eviews.

7 program.

findings: the results showed a long run relationship between the institutional factors and the quality of accounting, however, the institutional differences between developing countries in general remain clearly in control of convergence with IFRS.

originality: this paper provides new empirical evidence in developing countries for increase resource allocation efficiency.