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An Analysis of IFRS and SME-IFRS Adoption Determinants: A Worldwide Study

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  • R. M. Ammar Zahid
  • Can Simga-Mugan

Abstract

This 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.

Suggested Citation

  • R. M. Ammar Zahid & Can Simga-Mugan, 2019. "An Analysis of IFRS and SME-IFRS Adoption Determinants: A Worldwide Study," Emerging Markets Finance and Trade, Taylor & Francis Journals, vol. 55(2), pages 391-408, January.
    • Handle: RePEc:mes:emfitr:v:55:y:2019:i:2:p:391-408
    DOI: 10.1080/1540496X.2018.1500890
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    Cited by:

    1. Bayar Gardi & Mehmet Aga & Nabaz Nawzad Abdullah, 2023. "Corporate Governance and Financial Reporting Quality: The Mediation Role of IFRS," Sustainability, MDPI, vol. 15(13), pages 1-19, June.

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