Características de las empresas europeas que aplican las normas del IASCevidencia empírica de cara al debate regulador en la nueva fase de armonización contable

  1. García Benau, María Antonia
  2. Zorio Grima, Ana
Revista:
Revista española de financiación y contabilidad

ISSN: 0210-2412

Ano de publicación: 2002

Número: 111

Páxinas: 75-110

Tipo: Artigo

DOI: 10.1080/02102412.2002.10779445 DIALNET GOOGLE SCHOLAR

Outras publicacións en: Revista española de financiación y contabilidad

Obxectivos de Desenvolvemento Sustentable

Resumo

This paper examines de characteristics of firms from the European Union claiming to comply with International Accounting Standards (IAS). The purpose of this study is to provide some insight into the foreseeable outcome of the main proposal contained in the European Comission "Action Plan to Improve the Single Market for Financial Services". In this document, an option to apply IAS for European firms is considered. Thus the objective of this article is to isolate determinants of IAS red. Thus the objetive of this article is to isolate determinants of IAS compliance, in order to provide further evidence and contribute to the European standard-setting debate. our empirical analysisi provides evidence on why some European companies tend to comply with IAS on a voluntary basis. Out from the seven hypothesis introduced, only two determinants of IAS compliance (size and level of foreign activity) were found to be significant in all the test carried out. Results are discussed and recommendations for the standard-setting debate are suggested.

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Fonte de datos: Dialnet