The reality of adopting IFRS in developing countries: a reading in the institutional obstacles, opportunities and challenges
Joint Authors
Bekkaye, Ahmad
Ujaylah, Muhammad
Chara, Yusif
Source
Revue D’études Juridiques et économique
Issue
Vol. 5, Issue 3 (s) (30 Nov. 2022), pp.326-341, 16 p.
Publisher
University Center Aflou Institute of Law and Political Science
Publication Date
2022-11-30
Country of Publication
Algeria
No. of Pages
16
Main Subjects
Topics
Abstract 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.
American Psychological Association (APA)
Chara, Yusif& Bekkaye, Ahmad& Ujaylah, Muhammad. 2022. The reality of adopting IFRS in developing countries: a reading in the institutional obstacles, opportunities and challenges. Revue D’études Juridiques et économique،Vol. 5, no. 3 (s), pp.326-341.
https://search.emarefa.net/detail/BIM-1423481
Modern Language Association (MLA)
Chara, Yusif…[et al.]. The reality of adopting IFRS in developing countries: a reading in the institutional obstacles, opportunities and challenges. Revue D’études Juridiques et économique Vol. 5, no. 3 (Special issue) (Nov. 2022), pp.326-341.
https://search.emarefa.net/detail/BIM-1423481
American Medical Association (AMA)
Chara, Yusif& Bekkaye, Ahmad& Ujaylah, Muhammad. The reality of adopting IFRS in developing countries: a reading in the institutional obstacles, opportunities and challenges. Revue D’études Juridiques et économique. 2022. Vol. 5, no. 3 (s), pp.326-341.
https://search.emarefa.net/detail/BIM-1423481
Data Type
Journal Articles
Language
English
Notes
Includes appendices: p. 335-340
Record ID
BIM-1423481