Czasopismo
Tytuł artykułu
Warianty tytułu
Przyjęcie MSSF na rynkach wschodzących : przypadek Iraku
Języki publikacji
Abstrakty
The objective of this paper is to review a synthesis of theories and empirical studies dealing with the mandatory adoption of International Financial Reporting Standards (IFRS) in emerging countries on the example of Iraq. The methodology of this paper is a literature review which mainly focuses on three main streams, including related factors that pressure or prevent such adoption over time, the role of comparability with the implementation of IFRS standards, and the economic consequences of IFRS adoption. Based on the theoretical data analysis and a prior review literature, an adoption paradox model was developed. The study found that mandatory IFRS adoption in Iraq is unlikely to improve financial information comparability. We also found that weak political system issues and complaints about the rules are more likely to reduce the faithful implementation process of IFRS. Further, financial information users, home country institutions and IFRS adoption experience affect the effectiveness of IFRS adoption. We contribute to the literature by showing important factors that can be either supportive or obstructive to IFRS adoption. (original abstract)
Celem artykułu jest przeprowadzenie syntezy teorii i badań empirycznych dotyczących obligatoryjnego przyjęcia Międzynarodowych Standardów Sprawozdawczości Finansowej (MSSF) w krajach rozwijających się na przykładzie Iraku. Zastosowana w artykule metodyka obejmuje przegląd literatury, obejmujący trzy główne nurty, w tym czynniki determinujące presję na przyjęcie MSSF lub unikanie przyjęcia MSSF w określonym przedziale czasu, rolę porównywalności informacji dzięki wdrożeniu MSSF oraz konsekwencje ekonomiczne przyjęcia MSSF. Na podstawie analizy teorii i dotychczasowej literatury opracowano model paradoksu adopcyjnego. Przeprowadzona analiza wykazała, że obligatoryjne przyjęcie MSSF w Iraku raczej nie poprawi porównywalności informacji finansowych. Stwierdzono również, że słabo rozwinięty system polityczny i narzekanie na zasady najprawdopodobniej ograniczają wierny proces wdrożenia MSSF. Co więcej, użytkownicy informacji finansowej, instytucje w kraju pochodzenia użytkowników oraz doświadczenia związane z przyjęciem MSSF wpływają na skuteczność wdrożenia MSSF. Artykuł przyczynia się do rozwoju wiedzy przez wskazanie istotnych czynników, które mogą wspierać albo przeszkadzać zastosowaniu MSSF. (abstrakt oryginalny)
Czasopismo
Rocznik
Tom
Numer
Strony
177--190
Opis fizyczny
Twórcy
autor
- University of Raparin, Regional Iraqi Kurdistan; University of Warsaw, PhD candidate
autor
- University of Warsaw, Poland
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Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
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