Open AccessImplementing IAS-IFRS in the Moroccan Context: An Explanatory Model
Author(s) -
Khalifa Ahsina
Publication year - 2012
Publication title -
international journal of accounting and financial reporting
Language(s) - English
Resource type - Journals
ISSN - 2162-3082
DOI - 10.5296/ijafr.v2i2.2524
Subject(s) - accounting , international financial reporting standards , context (archaeology) , business , contingency , explanatory model , statistics , mathematics , geography , philosophy , archaeology , linguistics
The International Financial Reporting Standards (IFRS) have been the subject of several research papers, however, this type of work is still absent in Morocco, hence the importance of this research. This article aims to propose an explanatory model of variables influencing the implementation of IAS- IFRS in the Moroccan context. Based on the contingency theory, we tested the relationship between the adoption of these standards and contingency factors. The analysis of empirical data allows us to observe the influence of these variables on the adoption of international accounting standards.