国际财务报告准则在法律上采用的决定因素:综述

IF 2.1 Q2 BUSINESS, FINANCE
Maria Ming Bengtsson
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引用次数: 5

摘要

本文的目的是系统地回顾现有的关于什么使一个国家完全、部分或不采用国际财务报告准则(IFRS)的研究,并将这些因素分类为有意义的类别。通过这样做,本研究有助于会计和经济标准制定者的决策,也指出了当前文献中相互矛盾的观点,从而为未来的研究提供了机会。设计/方法/方法本文是对学术研究的文献综述,研究影响国家采用国际财务报告准则的因素。评审的文章仅限于已发表的、同行评审的论文。总体而言,该综述表明,尽管已经确定了国家采用国际财务报告准则的广泛决定因素,但先前的文献包含了关于影响国家会计政策采用国际财务报告准则的相互矛盾的观点,因此,突出了需要未来研究的领域。首先,本研究仅关注国际财务报告准则在法律上的采用。其次,研究的重点主要是研究结果,而不是现有文献中的理论应用。原创性/价值据作者所知,这是第一项研究,它提供了对法律上的国际财务报告准则采用研究的全面回顾。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Determinants of de jure adoption of international financial reporting standards: a review
Purpose The purpose of this paper is to systematically review extant studies on what makes a country fully, partially or not adopt international financial reporting standards (IFRS) and categorize these factors into meaningful categories. In so doing, this study facilitates policy-making for accounting and economic standard setters and also points out conflicting viewpoints in the current literature, thus, opportunities for future research. Design/methodology/approach This paper is a literature review on academic studies that examine factors influencing national adoption of IFRS. The reviewed articles are limited to published, peer-reviewed papers only. Findings Overall, the review suggests that although a wide range of determinants on national adoption of IFRS has been identified, prior literature consists of conflicting viewpoints on what influence national accounting policies toward IFRS, thus, highlighting areas in which there are needs for future research. Research limitations/implications First, this study focuses only on the de jure adoption of IFRS. Second, the study focuses mainly on research findings, not theory use in the extant literature. Originality/value To the best of the author’s knowledge, this is the first study, which provides a comprehensive review of studies on de jure IFRS adoption.
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来源期刊
Pacific Accounting Review
Pacific Accounting Review BUSINESS, FINANCE-
CiteScore
3.80
自引率
9.50%
发文量
36
期刊介绍: Pacific Accounting Review is a quarterly journal publishing original research papers and book reviews. The journal is supported by all New Zealand Universities and has the backing of academics from many universities in the Pacific region. The journal publishes papers from both empirical and theoretical forms of research into current developments in accounting and finance and provides insight into how present practice is shaped and formed. Specific areas include but are not limited to: - Emerging Markets and Economies - Political/Social contexts - Financial Reporting - Auditing and Governance - Management Accounting.
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