Factors affecting the adoption of International Accounting Standards (IAS): Empirical evidence from Bangladesh

被引:0
作者
Moudud-Ul-Huq, Syed [1 ]
Biswas, Tanmay [1 ]
Chakraborty, Brishti [1 ]
机构
[1] Mawlana Bhashani Sci & Technol Univ, Dept Accounting, Tangil 1902, Bangladesh
关键词
International Accounting Standards; adoption; bank level variables; profitability; CORPORATE SOCIAL-RESPONSIBILITY; MANDATORY IFRS ADOPTION; DIVIDEND POLICY; PAYOUT POLICY; FINANCIAL PERFORMANCE; DEVELOPING-COUNTRIES; BANK REGULATION; CASH FLOW; RISK; BEHAVIOR;
D O I
10.1142/S2424786320500450
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
This study aims to find the influential factors of adopting International Accounting Standards (IAS) in the banking industries of Bangladesh. This study is based on two-stage least-squares method for 561 unbalanced panel observations of 32 commercial banks in Bangladesh over the period from 2000 to 2018. To analyze the study, it uses macroeconomic and bank-level variables in which probability of IAS adoption, economic growth, and profitability are the main variables. The findings of the study indicate that economic growth has a significant relationship with IAS adoption in the banking industries of Bangladesh, as well as all variables relating to profitability affect IAS adoption excluding return on equity (ROE). SIZE and CAR do not influence IAS adoption from the bank-level variables, liquidity has a significant and negative relationship with IAS adoption and assets growth and total loan and advances (TLAs) have a significant impact on the IAS in banking industries of Bangladesh. The result of the study will be supportive to deliver precious information and unfathomable understanding as regards IAS and factors influencing IAS in banking sector. This is worthwhile to the researchers, students, and policy-makers while making critical decision about the adoption and implementation of IAS. Based on this study, it was suggested among others that adoption of IAS should to be a dynamic part of bank's strategy because it upturns quality of reporting by increasing transparency, comparability, and acceptability.
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页数:28
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