Interference of Political and Behavioral Factors in the Adoption of International Accounting Standards

Abstract:

In this paper we suggest to study the impact of political and behavioral factors on the decision to adopt IFRS in developing countries until the year 2013.By using the accounting approach of  “institutional -environment” determinism  and based on a sample of 77 developing countries. This work has allowed us to show that behavioral factors, mainly conservatism, influence more than politic factors the decision of adopting or not IFRS by developing countries.