The role of the economic and behavioral circumstances in the IAS/IFRSâ€™s adoption (the case of developing countries)
Keywords:International Accounting Standards (IAS / IFRS), Developing Countries, â€œInstitutionalâ€“ Environmentâ€ Determinism.
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 â€œinstitutional â€“environmentâ€ determinism and based on a sample of 76 developing countries. This work has allowed us to conclude that behavioral factors, mainly corruption, influence more than economic factors the decision of adopting or not IFRS by developing countries.
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