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Factors Affecting the Adoption of IFRS

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787 cited

2011The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability721 cited

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2017Institutional and Economic Factors Affecting the Adoption of International Public Sector Accounting Standards81 cited
2020IFRS, FDI, economic growth and human development: The experience of Anglophone and Francophone African countries71 cited
2018The macroeconomic determinants of the adoption of IFRS for SMEs69 cited
2020Cross-country determinants of IFRS for SMEs adoption50 cited
2018An Analysis of IFRS and SME-IFRS Adoption Determinants: A Worldwide Study48 cited
2020The Role of National Culture in International Financial Reporting Standards Adoption47 cited
2017How Does Local Adoption of IFRS for Those Countries That Modified IFRS by Design, Impair Comparability with Countries That Have Not Adapted IFRS?36 cited
2019A review of literature on IFRS in Africa30 cited
2021The diffusion of innovation theory and the effects of IFRS adoption by multinational corporations on capital market performance: a cross‐countryanalysis28 cited
2019Resistive factors of delaying IFRS adoption in Saudi Arabia listed firms23 cited
2023Analysis of factors affecting the adoption of IFRS in an emerging economy22 cited
2020The Influence of the Environmental Factors on the Adoption of the International Accounting System IAS/IFRS: Case of Iraq20 cited
2021Determinants of de jure adoption of international financial reporting standards: a review19 cited
2015Do Common Features Exist Among Countries That Locally Adopt IFRS?19 cited
2019Understanding IFRS adoption18 cited
2023The Adoption of AAOIFI Standards by Islamic Banks: Understanding the Microeconomic Consequences18 cited