Rulings and commandments from the European experience in adopting international financial reporting standards

Authors

  • Omar El Farouk Zergoune Kasdi Merbah University, Ouargla, Algeria, Algeria
  • Abdelnnour Chenine Kasdi Merbah University, Ouargla, Algeria
  • Ali Bouzit Kasdi Merbah University, Ouargla, Algeria
  • Mouhamed Said Saidani Amar Telidji University, Laghouat, Algeria

Keywords:

Globalization, International Accounting Convergence, IFRS, Accounting Quality, Institutional Factors, European Countries

Abstract

The study aimed at revealing the nature of the relationship between the institutional factors and quality accounting in Europe after the convergence with IFRS in 2005. The paper uses panel cointegration (VECM) to investigate in two main areas: the ethical behavior of firms, the strength of auditing and reporting standards, by using the Eviews.7 program. The results showed that the institutional factors contribute to the increase of European accounting convergence with IFRS, which makes the study expect to adopt more comprehensive accounting strategies for European countries. This paper provides new empirical evidence in European Economies in light of the increased interest by Domestic and international investors on European region.

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Published

2024-09-01

How to Cite

Zergoune, O. E. F., Chenine, A., Bouzit, A., & Saidani, M. S. (2024). Rulings and commandments from the European experience in adopting international financial reporting standards. International Journal of Economic Perspectives, 18(4), 766–781. Retrieved from http://ijeponline.org/index.php/journal/article/view/591

Issue

Vol. 18 No. 4 (2024)

Section

Peer Review Articles
Copyright & Licensing

Copyright (c) 2024 Omar El Farouk Zergoune, Abdelnnour Chenine, Ali Bouzit, Mouhamed Said Saidani

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