메뉴 건너뛰기




Volumn 41, Issue 4, 2006, Pages 373-386

An analysis of the factors affecting the adoption of international accounting standards by developing countries

Author keywords

Developing countries; Explanatory environmental factors; International accounting standards

Indexed keywords


EID: 33751088513     PISSN: 00207063     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.intacc.2006.09.009     Document Type: Article
Times cited : (164)

References (29)
  • 1
    • 0037218015 scopus 로고    scopus 로고
    • Introducing international accounting standards to an emerging capital market: Relative familiarity and language effect in Egypt
    • Abdelsalam O., and Weetman P. Introducing international accounting standards to an emerging capital market: Relative familiarity and language effect in Egypt. Journal of International Accounting, Auditing and Taxation 12 (2003) 63-84
    • (2003) Journal of International Accounting, Auditing and Taxation , vol.12 , pp. 63-84
    • Abdelsalam, O.1    Weetman, P.2
  • 2
    • 33751087592 scopus 로고    scopus 로고
    • The influence of accounting and auditing on a country's economic development
    • Abdolmohammadi M., Rhodes J., and Tucker R. The influence of accounting and auditing on a country's economic development. Review of Accounting and Finance 1 3 (2002) 42-53
    • (2002) Review of Accounting and Finance , vol.1 , Issue.3 , pp. 42-53
    • Abdolmohammadi, M.1    Rhodes, J.2    Tucker, R.3
  • 3
    • 84985256895 scopus 로고
    • Environmental factors influencing accounting disclosure requirements of global stock exchanges
    • Adhikari A., and Tondkar R.H. Environmental factors influencing accounting disclosure requirements of global stock exchanges. Journal of International Financial Management and Accounting 4 2 (1992) 75-105
    • (1992) Journal of International Financial Management and Accounting , vol.4 , Issue.2 , pp. 75-105
    • Adhikari, A.1    Tondkar, R.H.2
  • 5
    • 11844263699 scopus 로고    scopus 로고
    • The relevance and observance of the IASC standards in developing countries and the particular case of Zimbabwe
    • Chamisa E. The relevance and observance of the IASC standards in developing countries and the particular case of Zimbabwe. The International Journal of Accounting 35 2 (2000) 267-286
    • (2000) The International Journal of Accounting , vol.35 , Issue.2 , pp. 267-286
    • Chamisa, E.1
  • 6
    • 38249017843 scopus 로고
    • Financial disclosure regulation and its environment: A review and further analysis
    • Cooke T., and Wallace O. Financial disclosure regulation and its environment: A review and further analysis. Journal of Accounting and Public Policy 9 2 (1990) 79-110
    • (1990) Journal of Accounting and Public Policy , vol.9 , Issue.2 , pp. 79-110
    • Cooke, T.1    Wallace, O.2
  • 7
    • 0001599433 scopus 로고
    • External environment, culture, and accounting practice: A preliminary test of a general model of international accounting development
    • Doupnik T., and Salter S. External environment, culture, and accounting practice: A preliminary test of a general model of international accounting development. International Journal of Accounting 30 3 (1995) 189-202
    • (1995) International Journal of Accounting , vol.30 , Issue.3 , pp. 189-202
    • Doupnik, T.1    Salter, S.2
  • 9
    • 0000121064 scopus 로고
    • An empirical analysis of international accounting principles
    • Frank W.G. An empirical analysis of international accounting principles. Journal of Accounting Research 17 (1979) 593-605
    • (1979) Journal of Accounting Research , vol.17 , pp. 593-605
    • Frank, W.G.1
  • 12
    • 0012343591 scopus 로고
    • The Anglo-American influence on international accounting standards: The case of the disclosure standards of the international accounting standards committee
    • Hove M. The Anglo-American influence on international accounting standards: The case of the disclosure standards of the international accounting standards committee. Research in Third World Accounting 1 (1986) 55-66
    • (1986) Research in Third World Accounting , vol.1 , pp. 55-66
    • Hove, M.1
  • 13
    • 33751119631 scopus 로고
    • The inappropriateness of international accounting standards in less developing countries: The case of international accounting standard number 24-Related Party Disclosure-concerning transfer prices
    • Hove M. The inappropriateness of international accounting standards in less developing countries: The case of international accounting standard number 24-Related Party Disclosure-concerning transfer prices. International Journal of Accounting Education and Research 24 2 (1989) 81-100
    • (1989) International Journal of Accounting Education and Research , vol.24 , Issue.2 , pp. 81-100
    • Hove, M.1
  • 14
    • 33751117840 scopus 로고    scopus 로고
    • IASB (2003):http://www.iasb.org.uk
  • 15
    • 0043064798 scopus 로고
    • International accounting standards and economic growth: An empirical investigation of their relationship in Africa
    • Larson R.K. International accounting standards and economic growth: An empirical investigation of their relationship in Africa. Research in Third World Accounting 24 (1993) 165-179
    • (1993) Research in Third World Accounting , vol.24 , pp. 165-179
    • Larson, R.K.1
  • 16
    • 33747170490 scopus 로고    scopus 로고
    • The problem of implementing international accounting standards: A case study of Armenia
    • McGee R. The problem of implementing international accounting standards: A case study of Armenia. Journal of Accounting, Ethics and Public Policy 2 1 (1999) 38-44
    • (1999) Journal of Accounting, Ethics and Public Policy , vol.2 , Issue.1 , pp. 38-44
    • McGee, R.1
  • 17
    • 0001048982 scopus 로고    scopus 로고
    • Towards a general model of the reasons for international differences in financial reporting
    • Nobes C. Towards a general model of the reasons for international differences in financial reporting. Abacus 34 2 (1998) 162-185
    • (1998) Abacus , vol.34 , Issue.2 , pp. 162-185
    • Nobes, C.1
  • 18
    • 0040153215 scopus 로고
    • Is GAAP the gap to international market?
    • Peavy D.E., and Webster S.K. Is GAAP the gap to international market?. Management Accounting 72 (1990) 31-35
    • (1990) Management Accounting , vol.72 , pp. 31-35
    • Peavy, D.E.1    Webster, S.K.2
  • 19
    • 0011550771 scopus 로고
    • Accounting in developing countries: a case for localized uniformity
    • Perera M.H.B. Accounting in developing countries: a case for localized uniformity. British Accounting Review 21 (1989) 141-158
    • (1989) British Accounting Review , vol.21 , pp. 141-158
    • Perera, M.H.B.1
  • 21
    • 33751093605 scopus 로고    scopus 로고
    • Emerging pains
    • Richter Quinn L. Emerging pains. CA Magazine 137 3 (2004, April) 30-36
    • (2004) CA Magazine , vol.137 , Issue.3 , pp. 30-36
    • Richter Quinn, L.1
  • 22
    • 0036285415 scopus 로고    scopus 로고
    • GAAP 2001 - benchmarking national accounting standards against IAS: Summary of results
    • Street D. GAAP 2001 - benchmarking national accounting standards against IAS: Summary of results. Journal of International Accounting, Auditing & Taxation 11 (2002) 77-90
    • (2002) Journal of International Accounting, Auditing & Taxation , vol.11 , pp. 77-90
    • Street, D.1
  • 24
    • 33751095988 scopus 로고
    • The impact of IASC accounting standards on comparability and consistency of international reporting practices
    • Taylor M.E., Evans T.G., and Joy A.C. The impact of IASC accounting standards on comparability and consistency of international reporting practices. International Journal of Accounting Education and Research 22 1 (1986) 1-9
    • (1986) International Journal of Accounting Education and Research , vol.22 , Issue.1 , pp. 1-9
    • Taylor, M.E.1    Evans, T.G.2    Joy, A.C.3
  • 25
    • 33751081890 scopus 로고    scopus 로고
    • The United Nations. (2005):http://www.unitednations.org (Statistics Divisions).
  • 26
    • 0002053487 scopus 로고
    • Accounting in developing countries: A review of the literature
    • Wallace R. Accounting in developing countries: A review of the literature. Research in Third World Accounting 1 (1990) 1-22
    • (1990) Research in Third World Accounting , vol.1 , pp. 1-22
    • Wallace, R.1
  • 28
    • 33751102483 scopus 로고    scopus 로고
    • School of Accounting and Law, RMIT, Australia
    • Woolley R. International accounting standards and economic growth, an empirical investigation of their relationship in Asia. Working paper series (1998), School of Accounting and Law, RMIT, Australia
    • (1998) Working paper series
    • Woolley, R.1
  • 29
    • 33751075282 scopus 로고    scopus 로고
    • World Development Indicators 2003 CD-ROM, The World Bank, Washington, USA.


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.