Abstract/Details

IFRS adoption and enforcement as antecedents of economic growth


2012 2012

Other formats: Order a copy

Abstract (summary)

Globalization of capital markets has increased the need for harmonized accounting standards around the world. International regulators promote the adoption of International Financial Reporting Standards (IFRS) to increase harmonization. The purpose of this paper is to assess the impact of IFRS adoption on the economic growth of adopting countries taking into consideration the level of enforcement within a country. I hypothesize that the adoption of IFRS increases the economic growth of the adopting countries. This effect is to be moderated by the level of enforcement. That is, I hypothesize a positive interaction between enforcement level and IFRS adoption on the economic growth rate of a country. However, when enforcement is taken by itself, it causes a negative impact on the economic growth rate of a country. Using several statistical procedures and models to estimate regression, I find support for first two hypotheses. I find partial support for hypothesis 3.

Indexing (details)


Subject
Accounting;
Globalization;
Capital markets;
Financial reporting;
Economic growth;
Enforcement;
Studies
Classification
0272: Accounting
Identifier / keyword
Social sciences; Economic growth; Enforcement; Harmonization; IFRS adoption; Ifrs; Matched sample
Title
IFRS adoption and enforcement as antecedents of economic growth
Author
Zaidi, Syed Kashif Raza
Number of pages
95
Publication year
2012
Degree date
2012
School code
0459
Source
DAI-A 73/10(E), Dissertation Abstracts International
Place of publication
Ann Arbor
Country of publication
United States
ISBN
9781267404640
Advisor
Huerta, Esperanza
Committee member
Ashby, Nathan; Braun, Gary; Francis, Rick
University/institution
The University of Texas at El Paso
Department
Accounting
University location
United States -- Texas
Degree
Ph.D.
Source type
Dissertations & Theses
Language
English
Document type
Dissertation/Thesis
Dissertation/thesis number
3512025
ProQuest document ID
1023105386
Copyright
Database copyright ProQuest LLC; ProQuest does not claim copyright in the individual underlying works.
Document URL
http://search.proquest.com/docview/1023105386
Access the complete full text

You can get the full text of this document if it is part of your institution's ProQuest subscription.

Try one of the following:

  • Connect to ProQuest through your library network and search for the document from there.
  • Request the document from your library.
  • Go to the ProQuest login page and enter a ProQuest or My Research username / password.