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Theoretical and Applied Economics
No. 2 / 2016 (607), Summer

The role of institutional pressures in developing countries. Implications for IFRS

Cătălina Florentina PRICOPE
Bucharest University of Economic Studies, Romania

Abstract. As more countries consider the adoption of International Financial Reporting Standards (IFRS) it becomes increasingly important to understand the key factors that encourage IFRS diffusion on a global scale. The purpose of this study is to identify the relationship between institutional factors and IFRS adoption in developing countries. Drawing upon the institutional isomorphism theory and using a logit model to analyse a sample of 97 developing countries in 2013, this paper provides empirical evidence that the process of IFRS adoption is significantly influenced by mimetic pressures. These findings contradict the mainstream belief that IFRS adoption in developing countries is driven by perceived economic benefits.

Keywords: IFRS adoption, developing countries, coercive pressures, mimetic pressures, normative pressures.

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The Economicity. The Epistemic Landscape, Marin Dinu, 2016


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