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Article Dans Une Revue SSRN : Social Science Research Network Année : 2015

One Size Fits All? Stakeholders’ Perceptions of IFRS Adoption Across Europe and Brazil

Résumé

The main objective of this study is to put in evidence the perceptions of stakeholders about IFRS adoption across Europe and Brazil. By means of a survey, (816 completed questionnaires, 10% of population), we investigate whether producers (chief financial officers), users (financial analysts), and controllers (auditors) of accounting data share the same views on the usefulness and goals of the international financial reporting process. We use descriptive statistics and univariate tests to analyze the responses to our multiple-choice questions. Results suggest that respondents' activity has less influence on their answers than the country where they are located.
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Dates et versions

hal-01507853 , version 1 (13-04-2017)

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Cristiane Benetti, Stéphanie Thiéry. One Size Fits All? Stakeholders’ Perceptions of IFRS Adoption Across Europe and Brazil. SSRN : Social Science Research Network, 2015, 42 p. ⟨10.2139/ssrn.2618525⟩. ⟨hal-01507853⟩
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