Journal of Accounting in Emerging Economies Adoption of and compliance with IFRS in developing countries: A synthesis of theories and directions for future research Khaled Samaha Hichem Khlif Article information: To cite this document: Khaled Samaha Hichem Khlif , (2016),"Adoption of and compliance with IFRS in developing countries", Journal of Accounting in Emerging Economies, Vol. 6 Iss 1 pp. 33 - 49 Permanent link to this document: Downloaded on: 30 January 2016, At: 06:03 (PT) References: this document contains references to 70 other documents. To copy this document: [email protected] The fulltext of this document has been downloaded 126 times since 2016* Users who downloaded this article also downloaded: Rebecca Mitchell, Brendan Boyle, (2010),"Knowledge creation measurement methods", Journal of Knowledge Management, Vol. 14 Iss 1 pp. 67-82 Nurwati A. Ahmad-Zaluki, Wan Nordin Wan-Hussin, (2010),"Corporate governance and earnings forecasts accuracy", Asian Review of Accounting, Vol. 18 Iss 1 pp. 50-67 http:// dx.doi.org/10.1108/13217341011046006 Yan Jin, Paul Hong, (2007),"Coordinating global inter-firm product development", Journal of Enterprise Information Management, Vol. 20 Iss 5 pp. 544-561 http:// dx.doi.org/10.1108/17410390710823699 Access to this document was granted through an Emerald subscription provided by emerald- srm:294800  For Authors If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit for more information. About Emerald Emerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services. Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. Downloaded by MAHIDOL UNIVERSITY At 06:03 30 January 2016 (PT)
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Adoption of and compliance with IFRS in developing countries A synthesis of theories and directions for future research Khaled Samaha Department of Accounting, The American University in Cairo, Cairo, Egypt, and Hichem Khlif Faculty of Economics and Management of Mahdia, University of Monastir, Sfax, Tunisia Abstract Purpose – The purpose of this paper is to review a synthesis of theories and empirical studies dealing with the adoption of and compliance with IFRS in developing countries in an attempt to provide directions for future research.
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