全球采用国际财务报告准则的历史和现状:研究人员面临的障碍和机遇

IF 2 Q2 BUSINESS, FINANCE

International Journal of Accounting Pub Date : 2020-12-16 DOI:10.1142/s1094406022500019

Xiaoxiao Song, Madeline Trimble

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引用次数: 13

摘要

采用某种形式的国际财务报告准则(IFRS)的国家数量每年都在增长。然而，现有文献普遍忽略了采用国际财务报告准则的不同类型和复杂时机。我们的论文提供了全球195个国家和地区的国际财务报告准则采用日期和类型的交叉参考。这些明确的数据，包括广泛的在线数据集，旨在帮助研究人员更好地识别其实证研究中使用的样本中采用国际财务报告准则的事件。此外，我们强调了在确定国际财务报告准则采用类型和日期方面的潜在挑战，并提供了可以从我们的数据集中受益的未来研究领域，该数据集可在线访问https://about.illinoisstate.edu/mktrimb/song-trimble-2022-dataset/。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The Historical and Current Status of Global IFRS Adoption: Obstacles and Opportunities for Researchers

The number of countries that have adopted International Financial Reporting Standards (IFRS) in some form has grown each year. However, the existing literature generally ignores the varied types and the complex timing of IFRS adoption. Our paper provides a cross-reference of IFRS adoption dates and types for 195 countries and territories around the world. This definitive data, including an extensive online dataset, was developed to help researchers better identify IFRS adoption events in the samples used in their empirical studies. Additionally, we highlight potential challenges in identifying IFRS adoption types and dates as well as provide areas of future research that can benefit from our dataset, which can be accessed online https://about.illinoisstate.edu/mktrimb/song-trimble-2022-dataset/ .

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来源期刊

International Journal of Accounting BUSINESS, FINANCE-

CiteScore

1.20

自引率

0.00%

发文量

期刊介绍： The aim of The International Journal of Accounting is to advance the academic and professional understanding of accounting theory, policies and practice from the international perspective and viewpoint. The Journal editorial recognizes that international accounting is influenced by a variety of forces, e.g., governmental, political and economic. Thus, the primary criterion for manuscript evaluation is the incremental contribution to international accounting literature and the forces that impact the field. The Journal aims at understanding the present and potential ability of accounting to aid in analyzing and interpreting international economic transactions and the economic consequences of such reporting. These transactions may be within a profit or non-profit environment. The Journal encourages a broad view of the origins and development of accounting with an emphasis on its functions in an increasingly interdependent global economy. The Journal also welcomes manuscripts that help explain current international accounting practices, with related theoretical justifications, and identify criticisms of current policies and practice. Other than occasional commissioned papers or special issues, all the manuscripts published in the Journal are selected by the editors after the normal double-blind refereeing process.