Diversity of IFRS adoption policies: is financial harmonization possible?

被引：0

作者：

de Brebisson, Helene ^{[1
]}

Alphonse, Pascal ^{[2
,3
]}

机构：

[1] IESEG Sch Management, 3 Rue Digue, F-59000 Lille, France

[2] Univ Lille, FFBC, 2 Rue Mulhouse CS 10629, F-59024 Lille, France

[3] Skema Business Sch, Ave Willy Brandt, F-59777 Euralille, France

来源：

COMPTABILITE CONTROLE AUDIT | 2018年 / 24卷 / 02期

关键词：

IFRS; ACCOUNTING POLICIES; HARMONIZATION; ACCOUNTING CONSERVATISM; POSITIVE THEORY; STANDARDS;

D O I：

10.3917/cca.242.0007

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

IFRS standards have been adopted around the world according to various policies of optional, mandatory, restricted or general application: we propose a typology of international standard adoption policies. We have modelled the choice of these policies according to the economic and institutional characteristics of countries, by using an unordered multinomial logistic regression. The results suggest long-lasting choices, determined in particular by stable country characteristics. This diversified regulatory situation may explain the disparity in IFRS practices.

引用

页码：7 / 36

页数：30

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