مجلة البحوث القانونية و الاقتصادية
Volume 5, Numéro 3, Pages 326-341
2022-11-05

The Reality Of Adopting Ifrs In Developing Countries: A Reading In The Institutional Obstacles, Opportunities And Challenges



Authors : Charaa Youcef . Bekkaye Ahmed . Adjila Mohamed .

Abstract

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.

Keywords

Globalization ; International accounting convergence ; IFRS ; Quality of accounting ; Institutional factors ; Developing countries

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