عنوان
پدید آورنده
موضوع
رده
کتابخانه
محل استقرار
NATIONAL BIBLIOGRAPHY NUMBER
Number
T735
LANGUAGE OF THE ITEM
.Language of Text, Soundtrack etc
انگلیسی
TITLE AND STATEMENT OF RESPONSIBILITY
Title Proper
IFRS adoption and enforcement as antecedents of economic growth
General Material Designation
[Thesis]
Subsequent Statement of Responsibility
;supervisor: Huerta, Esperanza
.PUBLICATION, DISTRIBUTION, ETC
Name of Publisher, Distributor, etc.
The University of Texas at El Paso: United States -- Texas
Date of Publication, Distribution, etc.
: 2012
PHYSICAL DESCRIPTION
Specific Material Designation and Extent of Item
97 Pages
DISSERTATION (THESIS) NOTE
Dissertation or thesis details and type of degree
Ph.D.
SUMMARY OR ABSTRACT
Text of Note
Globalization of capital markets has increased the need for harmonized accounting standards around the world. International regulators promote the adoption of International Financial Reporting Standards (IFRS) to increase harmonization. The purpose of this paper is to assess the impact of IFRS adoption on the economic growth of adopting countries taking into consideration the level of enforcement within a country. I hypothesize that the adoption of IFRS increases the economic growth of the adopting countries. This effect is to be moderated by the level of enforcement. That is, I hypothesize a positive interaction between enforcement level and IFRS adoption on the economic growth rate of a country. However, when enforcement is taken by itself, it causes a negative impact on the economic growth rate of a country. Using several statistical procedures and models to estimate regression, I find support for first two hypotheses. I find partial support for hypothesis 3.
TOPICAL NAME USED AS SUBJECT
Accounting
UNCONTROLLED SUBJECT TERMS
Subject Term
Social sciences
Subject Term
IFRS adoption
Subject Term
Economic growth
Subject Term
Enforcement
Subject Term
Harmonization
Subject Term
Ifrs
Subject Term
Matched sample
PERSONAL NAME - PRIMARY RESPONSIBILITY
Zaidi, Syed Kashif Raza
PERSONAL NAME - SECONDARY RESPONSIBILITY
Huerta, Esperanza, supervisor
ELECTRONIC LOCATION AND ACCESS
Date and Hour of Consultation and Access
TL735.pdf
Link text
لببیلبیلبیلیب
e
TL
254359
a
Y
