L’Impact des Facteurs Economiques et Comportementaux dans l’Adoption des Normes Comptables Internationales (Cas des Pays en Développement)

Abstract:

In this paper we suggest to study the impact of economic and behavioral factors on the decision to adopt IFRS in developing countries until the year 2013.By using the accounting approach of determinism “institutional -environment” and based on a sample of 76 developing countries. This work has allowed us to show that behavioral factors, mainly corruption, influence more than economic factors the decision of adopting or not IFRS by developing countries.