The Determinant Factors for the Adoption of IFRS in Africa

Daniel Schutte; Matthew Olubayo Omotoso; Merwe Oberholzer

doi:10.18778/0208-6018.363.04

Autor

Daniel Schutte School of Accounting Sciences, North-West University, Potchefstroom, South Africa https://orcid.org/0000-0001-7283-247X
Matthew Olubayo Omotoso School of Accounting Sciences, North-West University, Potchefstroom, South Africa
Merwe Oberholzer Management Cybernetics Research Entity, North‑West University, Potchefstroom, South Africa https://orcid.org/0000-0001-7180-8865

DOI:

https://doi.org/10.18778/0208-6018.363.04

Słowa kluczowe:

Międzynarodowe Standardy Sprawozdawczości Finansowej, regulacje, Afryka, heterogeniczność, dane panelowe, kultura

Abstrakt

Wiele krajów na całym świecie przekształciło swoje lokalne standardy rachunkowości, przyjmując Międzynarodowe Standardy Sprawozdawczości Finansowej (MSSF). Chociaż większość krajów przyjęła MSSF, tylko kilka krajów afrykańskich przyjęło globalne standardy rachunkowości w ich obecnej formie. Niniejszy artykuł poszerza literaturę przedmiotu poprzez zbadanie potencjalnych czynników wpływających na przyjęcie MSSF na kontynencie afrykańskim i wnosi znaczący wkład w obecną wiedzę w tej dziedzinie. W badaniu zastosowano regresję logistyczną danych panelowych, z wykorzystaniem techniki estymacji statystycznej efektów losowych w celu porównania krajów afrykańskich, które przyjęły MSSF w latach 2005–2019, z krajami, które ich nie przyjęły. Wyniki sugerują, że kultura, presja zewnętrzna, ochrona inwestorów, kapitalizacja rynkowa i otwartość handlowa są przewidywanymi źródłami determinującymi decyzje krajów afrykańskich o przyjęciu MSSF. Wyniki te dostarczają cennych informacji dla podmiotów tworzących standardy, umożliwiając im skuteczne promowanie MSSF w krajach afrykańskich, które nie przyjęły MSSF w ich obecnej formie.

Pobrania

Brak dostępnych danych do wyświetlenia.

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