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Analyzing the effect of using international accounting standards on the development of emerging capital markets

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Purpose – The purpose of this paper is to analyze the consequences of using international
accounting standards (IAS/IFRS) for the development of capital markets located in developing
countries (emerging capital markets).
Design/methodology/approach – The authors conduct an empirical study using a sample of
38 developing countries with capital markets, starting by comparing the means of the different
measures studied before and after the use of IAS/IFRS. A multivariate statistical analysis is conducted
based on the estimation of a model of panel data with fixed effects.
Findings – The results show that the development of the emerging capital markets is positively and
significantly associated with the use of international accounting standards.
Practical implications – The paper’s findings are of interest to several different parties, primarily
the national accounting standardization body, the IASB, many international organizations and
international investors.
Originality/value – The paper describes an empirical study, conducted on a group of developing
countries, which provides a better understanding of the potential consequences of the use of IASB
standards. The paper is also a meaningful contribution to the international accounting literature, as it
examines an interesting subject that has not yet been investigated.

Keywords Developing countries, Capital markets, Accounting standards, International standards,
Emerging economies, Accounting, International accounting standards, Economic consequences

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Ketersediaan

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Informasi Detail

Judul Seri

International Journal of Accounting and Information Management

No. Panggil

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Penerbit

: Emerald Group., 2012

Deskripsi Fisik

International Journal of Accounting and Information Management Vol. 20 No. 3, 2012 pp. 220-237

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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