The preparedness of companies to adopt International Financial Reporting Standards: Portuguese evidence

被引：34

作者：

Guerreiro, Marta Silva ^{[1
]}

Rodrigues, Lucia Lima ^{[2
]}

Craig, Russell ^{[3
]}

机构：

[1] Polytech Inst Viana Castelo, Super Sch Technol & Management, Dept Econ & Entrepreneurial Sci, Ave Atlantico,Apartado 574, P-4901908 Viana do Castelo, Portugal

[2] Univ Minho, Sch Econ & Management, P-4709 Braga, Portugal

[3] Rhodes Coll, Dept Econ & Business, Memphis, TN 38112 USA

来源：

ACCOUNTING FORUM | 2008年 / 32卷 / 01期

关键词：

International Financial Reporting Standards; Harmonization; Compliance; Adoption; Portugal;

D O I：

10.1016/j.accfor.2007.11.001

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This paper uses ordinal regression, structural equation modelling, and multivariate analysis techniques to investigate the preparedness to adopt IFRS that was exhibited by listed Portuguese companies in August 2003. We find the level of preparedness was significantly associated with company size, commercial internationalization, audit by a 'Big 4' accounting firm, and profitability. Our findings will help to indicate the pre-conditions that are likely to spur lagging companies (and countries) to prepare to implement IFRS. (C) 2007 Elsevier Ltd. All rights reserved.

引用

页码：75 / 88

页数：14

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