Resumen

ZEHRI, Fatma  y  CHOUAIBI, Jamel. Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countriesDeterminantes de la adopción de las Normas Internacionales de Contabilidad IAS/IFRS por los países en desarrollo. Journal of Economics, Finance and Administrative Science [online]. 2013, vol.18, n.35, pp.56-62. ISSN 2077-1886.

This paper’s main objective is to identify certain explanatory factors that likely clarify the choice of applying IAS/IFRS adopted by developing countries (DCs) up until the year 2008. Based on a sample consisting of 74 DCs, the empirical results have indicated that the DCs most likely to adopt IAS/IFRS have a high level of economic growth, along with a legal system of common law and an advanced educational level.

Palabras clave : Developing countries; International financial reporting standards; Institutional environment.

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