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2015
- ISIDORE Id: 10670/1.a22aef...
- hal: hal-01507853
- doi: 10.2139/ssrn.2618525
HALSHS : archive ouverte en Sciences de l’Homme et de la Société - notices sans texte intégral
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info:eu-repo/semantics/altIdentifier/doi/10.2139/ssrn.2618525
Mots-clés
Europe Emerging Markets Brazil IFRSSujets proches
Council of Europe countriesCiter ce document
Cristiane Benetti et al., « One Size Fits All? Stakeholders’ Perceptions of IFRS Adoption Across Europe and Brazil », HALSHS : archive ouverte en Sciences de l’Homme et de la Société - notices sans texte intégral, ID : 10.2139/ssrn.2618525
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Résumé
The main objective of this study is to put in evidence the perceptions of stakeholders about IFRS adoption across Europe and Brazil. By means of a survey, (816 completed questionnaires, 10% of population), we investigate whether producers (chief financial officers), users (financial analysts), and controllers (auditors) of accounting data share the same views on the usefulness and goals of the international financial reporting process. We use descriptive statistics and univariate tests to analyze the responses to our multiple-choice questions. Results suggest that respondents' activity has less influence on their answers than the country where they are located.
