Publicação
IFRS adoption and business environment: A qualitative analysis using doing business ranking
| Resumo: | Both the topic of International Financial Reporting Standards (IFRS) adoption, and the topic of the business environment, have been the object of study for countless investigations over the past two decades. This study, by accessing the association between IFRS adoption and business environment, will extend the literature in these domains. The research will use a qualitative methodology, fsQCA, to conclude which are the conditions that contributes to a more favorable business environment, in terms of the ten areas measured by Ease of Doing Business and in terms of the ease of getting credit. Between the variables used, there are two that allow to distinguish countries by the different IFRS adoption types: the degree of adoption and the country experience in using the referred accounting principle. Countries with high level of adoption degree are those where adoption is required for all firms, whereas countries with low levels of adoption are those which did not adopt the IFRS, or only permit it for specific firms. Through the analyses of the results, it is verified that high levels of Ease of Doing Business score and high levels of Getting Credit score can be achieved in the presence of certain conditions of IFRS adoption degree and experience in using IFRS, which demonstrates that the adoption of IFRS has potential to lead countries towards a better business environment. |
|---|---|
| Autores principais: | Mineiro, Diana Pisão |
| Assunto: | Adoção das IFRS Doing business FsQCA Adoção das IFRS |
| Ano: | 2020 |
| País: | Portugal |
| Tipo de documento: | dissertação de mestrado |
| Tipo de acesso: | acesso restrito |
| Instituição associada: | ISCTE |
| Idioma: | inglês |
| Origem: | Repositório ISCTE |
| Resumo: | Both the topic of International Financial Reporting Standards (IFRS) adoption, and the topic of the business environment, have been the object of study for countless investigations over the past two decades. This study, by accessing the association between IFRS adoption and business environment, will extend the literature in these domains. The research will use a qualitative methodology, fsQCA, to conclude which are the conditions that contributes to a more favorable business environment, in terms of the ten areas measured by Ease of Doing Business and in terms of the ease of getting credit. Between the variables used, there are two that allow to distinguish countries by the different IFRS adoption types: the degree of adoption and the country experience in using the referred accounting principle. Countries with high level of adoption degree are those where adoption is required for all firms, whereas countries with low levels of adoption are those which did not adopt the IFRS, or only permit it for specific firms. Through the analyses of the results, it is verified that high levels of Ease of Doing Business score and high levels of Getting Credit score can be achieved in the presence of certain conditions of IFRS adoption degree and experience in using IFRS, which demonstrates that the adoption of IFRS has potential to lead countries towards a better business environment. |
|---|