تجربة الدول الأوروبية مع IFRS : قراءة قياسية تقييمية للفترة 2006 م-2020 م

الملخص EN

The study aimed at revealing the nature of the relationship between the institutional factors and the quality of accounting in European countries after the convergence with IFRS in 2005, The following institutional variables were used: Macroeconomic environment, Financial market sophistication, tax system, political system strength, quality of higher education system, Business sophistication, the technological development, to analyze aspects of impact within two main indicators: Ethical behavior of firms, Strength of auditing and reporting standards.

The statistical program SPSS and Eviews were used to study three major models: Pooled Regression Model, Fixed Effect Model, and Random Effect Model.

The results showed that the institutional factors contribute to the increase of European accounting convergence with IFRS, which makes the study expect to adopt more comprehensive accounting strategies for European countries to ensure more positive impacts in the future European financial reporting environment.