تجربة الدول الأوروبية مع IFRS : قراءة قياسية تقييمية للفترة 2006 م-2020 م
Other Title(s)
The experience of European countries with IFRS : reading and econometric study during the period 2006-2020
Author
Source
Issue
Vol. 9, Issue 2 (30 Sep. 2018), pp.250-264, 15 p.
Publisher
Publication Date
2018-09-30
Country of Publication
Algeria
No. of Pages
15
Main Subjects
Abstract 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.
American Psychological Association (APA)
بكاي، أحمد. 2018. تجربة الدول الأوروبية مع IFRS : قراءة قياسية تقييمية للفترة 2006 م-2020 م. مجلة دفاتر اقتصادية،مج. 9، ع. 2، ص ص. 250-264.
https://search.emarefa.net/detail/BIM-902081
Modern Language Association (MLA)
بكاي، أحمد. تجربة الدول الأوروبية مع IFRS : قراءة قياسية تقييمية للفترة 2006 م-2020 م. مجلة دفاتر اقتصادية مج. 9، ع. 2 (أيلول 2018)، ص ص. 250-264.
https://search.emarefa.net/detail/BIM-902081
American Medical Association (AMA)
بكاي، أحمد. تجربة الدول الأوروبية مع IFRS : قراءة قياسية تقييمية للفترة 2006 م-2020 م. مجلة دفاتر اقتصادية. 2018. مج. 9، ع. 2، ص ص. 250-264.
https://search.emarefa.net/detail/BIM-902081
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 294
Record ID
BIM-902081