Empirical Evidence on Country Level
4 Determinants of Full IFRS and IFRS for SMEs adoption
4Determinants of Full IFRS and IFRS for SMEs adoption
This chapter comprises the following three sub-studies:
(1) determinants of Full IFRS adoption by 2008,
(2) determinants of Full IFRS adoption by 2014, and
(3) determinants of IFRS for SMEs adoption by 2014.
As the three sub-studies are based on the same sample of 110 countries as the descriptive analysis in chapter three, primary data were obtained through the same e-mail-based survey sent to managing partners of Grant Thornton and PwC.172 In addition, secondary data were obtained from the World Economic Forum, Deloitte, the United Nations Statistics Division, the International Monetary Fund, and the World Bank.
Before presenting the empirical results, the following two sections present the methodological approach that is applied to (1) describe the group of Full IFRS and IFRS for SMEs adopting and non-adopting countries by 2008 and by 2014 and to (2) empirically test the hypotheses, which have been derived from the economic theory of networks and the institutional theory of isomorphism, via multivariate logistic regression.
In each of the three sub-studies, the sample is divided into two different groups of countries: IFRS adopters and non-adopters. Hence, the objective of the descriptive analysis is to identify differences between these two groups of countries in the central tendency of the collected data. To reveal these differences, the arithmetic mean is computed for all variables and for...
You are not authenticated to view the full text of this chapter or article.
This site requires a subscription or purchase to access the full text of books or journals.
Do you have any questions? Contact us.Or login to access all content.