Please use this identifier to cite or link to this item: https://hdl.handle.net/20.500.14365/1760
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dc.contributor.authorZahid, R. M. Ammar-
dc.contributor.authorSimga-Mugan, Can-
dc.date.accessioned2023-06-16T14:19:29Z-
dc.date.available2023-06-16T14:19:29Z-
dc.date.issued2019-
dc.identifier.issn1540-496X-
dc.identifier.issn1558-0938-
dc.identifier.urihttps://doi.org/10.1080/1540496X.2018.1500890-
dc.identifier.urihttps://hdl.handle.net/20.500.14365/1760-
dc.description.abstractThis study analyses the determinants of IFRS adoption decision from three dimensions. Logistic regression (Binary and Ordinal) models were applied to a dataset of 145 countries for the period 1995 to 2015. The main findings are that countries with higher regulatory efficiency and lower market openness are more likely to adopt IFRS earlier, and vice versa. However, regulatory efficiency and market openness have no significant impact on the extent of IFRS adoption. While, countries with lower regulatory efficiency, market openness and economic growth are more likely to adopt SME-IFRS. SME-IFRS adoption is higher in common law origin countries compared to code law countries.en_US
dc.language.isoenen_US
dc.publisherRoutledge Journals, Taylor & Francis Ltden_US
dc.relation.ispartofEmergıng Markets Fınance And Tradeen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.subjectCultural valuesen_US
dc.subjectIFRSen_US
dc.subjectmarket opennessen_US
dc.subjectregulatory efficiencyen_US
dc.subjectSME IFRSen_US
dc.subjectInternational Accounting Standardsen_US
dc.subjectFinancial-Reporting Standardsen_US
dc.subjectCountries Adoptionen_US
dc.subjectSystemsen_US
dc.titleAn Analysis of IFRS and SME-IFRS Adoption Determinants: A Worldwide Studyen_US
dc.typeArticleen_US
dc.identifier.doi10.1080/1540496X.2018.1500890-
dc.identifier.scopus2-s2.0-85053821833en_US
dc.departmentİzmir Ekonomi Üniversitesien_US
dc.authoridMugan, Can F N Simga/0000-0001-9745-7899-
dc.authoridZahid, Rana Muhammad Ammar/0000-0002-4627-0917-
dc.authorwosidMugan, Can F N Simga/B-6043-2011-
dc.authorwosidZahid, Rana Muhammad Ammar/T-9202-2019-
dc.authorwosidSimga-Mugan, Can/GXA-3133-2022-
dc.authorscopusid57203976096-
dc.authorscopusid7801371051-
dc.identifier.volume55en_US
dc.identifier.issue2en_US
dc.identifier.startpage391en_US
dc.identifier.endpage408en_US
dc.identifier.wosWOS:000454359800010en_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.identifier.scopusqualityQ1-
dc.identifier.wosqualityQ1-
item.grantfulltextreserved-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
item.cerifentitytypePublications-
item.openairetypeArticle-
item.fulltextWith Fulltext-
item.languageiso639-1en-
Appears in Collections:Scopus İndeksli Yayınlar Koleksiyonu / Scopus Indexed Publications Collection
WoS İndeksli Yayınlar Koleksiyonu / WoS Indexed Publications Collection
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