Factors that Influence Countries in Fully Adopting International Financial Reporting Standards (IFRS)

DOI

10.2991/sores-18.2019.19How to use a DOI?

Keywords

GDP; FDI; IFRS

Abstract

This research aims to examine the factors that influence a country in fully adopting IFRS. The factors being tested are Economic Growth and Foreign Direct Investment. The samples in this study are 65 countries consisting of 37 countries fully adopting IFRS and 28 countries not fully adopting/not adopting IFRS. Hypothesis testing uses Logistic Regression test to determine the effect of each independent variable on the dependent variable. Logistic Regression test results in the first hypothesis prove that economic growth has a positive effect on the decision of the countries in fully adopting IFRS, which mean the first hypothesis is supported. Testing the second hypothesis proves that foreign direct investment does not affect the decision of the countries in fully adopting IFRS, which mean the second hypothesis is not supported.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Avincennia Vindy Fitriana
PY  - 2019/03
DA  - 2019/03
TI  - Factors that Influence Countries in Fully Adopting International Financial Reporting Standards (IFRS)
BT  - Proceedings of the Social and Humaniora Research Symposium (SoRes 2018)
PB  - Atlantis Press
SP  - 86
EP  - 88
SN  - 2352-5398
UR  - https://doi.org/10.2991/sores-18.2019.19
DO  - 10.2991/sores-18.2019.19
ID  - Fitriana2019/03
ER  -