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Extending the Classification of European Countries by their IFRS Practices: A Research Note

Author

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  • Isabel Costa Lourenço
  • Raquel Sarquis
  • Manuel Castelo Branco
  • Cláudio Pais

Abstract

This paper expands the IFRS accounting systems’ classification proposed by Nobes [(2011). IFRS practices and the persistence of accounting system classification. Abacus , 47 (3), 267--283] to a broader set of European countries. The results suggest a classification distinguishing between four groups of European countries, and add to the evidence, reported by Kvaal and Nobes [(2010). International differences in IFRS policy choice. Accounting and Business Research , 40 (2), 173--187] and Nobes (2011)., that pre-IFRS accounting differences influence the options adopted by firms. This study contributes to the literature suggesting that the widespread adoption of IFRS has not eliminated the differences between national accounting practices and that accounting systems classification did not lose its relevance.

Suggested Citation

  • Isabel Costa Lourenço & Raquel Sarquis & Manuel Castelo Branco & Cláudio Pais, 2015. "Extending the Classification of European Countries by their IFRS Practices: A Research Note," Accounting in Europe, Taylor & Francis Journals, vol. 12(2), pages 223-232, December.
    • Handle: RePEc:taf:acceur:v:12:y:2015:i:2:p:223-232
    DOI: 10.1080/17449480.2015.1111520
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    Cited by:

    1. Ines Kateb & Ines Belgacem, 2024. "Navigating governance and accounting reforms in Saudi Arabia's emerging market: impact of audit quality, board characteristics, and IFRS adoption on financial performance," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(2), pages 290-312, June.
    2. Dominika Hadro & Karol Marek Klimczak & Marek Pauka, 2017. "Impression Management in Letters to Shareholders: Evidence from Poland," Accounting in Europe, Taylor & Francis Journals, vol. 14(3), pages 305-330, September.
    3. Yuqian Zhang, 2023. "Using Google Trends to track the global interest in International Financial Reporting Standards: Evidence from big data," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 30(2), pages 87-100, April.

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