مجلة الباحث الإقتصادي
Volume 7, Numéro 1, Pages 147-163
2019-06-19

Measuring Country Differences In Enforcement Of Ifrs: Evidence From The Asian Region



Authors : Ahmed Bekkaye .

Abstract

Purpose: The study aimed at revealing the nature of the relationship between the institutional factors and the quality of Asian accounting after converging with IFRS in 2006. Approach: the paper uses panel cointegration in the Eviews.7 program. Findings: The results showed a long run relationship between the institutional factors and accounting quality. Originality: this paper provides new empirical evidence in Asian region for increase resource allocation efficiency.

Keywords

IFRS, Institutional factors, Asian countries

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