Open AccessAnalysis of Affecting Factors on IFRS Adoption:Case Study in Iran
Author(s) -
Mehrnaz Paknejad
Publication year - 2017
Publication title -
management and organizational studies
Language(s) - English
Resource type - Journals
eISSN - 2330-5509
pISSN - 2330-5495
DOI - 10.5430/mos.v4n1p74
Subject(s) - stock exchange , accounting , descriptive statistics , business , regression analysis , variables , international financial reporting standards , population , test (biology) , statistics , finance , mathematics , medicine , paleontology , environmental health , biology
IFRS adoption is mandatory for countries such as EU (Europe Union) listed countries while is voluntary for somecountries like Iran. But because the adoption benefits cannot be ignored, Thus, as the main objective of our paper, theeffect of some factors on the International Financial Reporting Standard (IFRS) adoption is been considered foranalysis Therefore, Statistical population of this research is financial business managers and experts of companylisted on the Tehran Stock Exchange. This research with regard to objective is practical and with regard to researchdesign is descriptive survey, regarding the level of variable measurement, Pearson correlation test was used for theanalysis of relationship between variables and regression analysis was used for analysis of type and form of relation.The results of analysis show that there is a meaningful relationship between of some affecting factors and IFRSadoption in Iran.