Please use this identifier to cite or link to this item: https://scholarhub.balamand.edu.lb/handle/uob/2002
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dc.contributor.authorMenassa, Elieen_US
dc.date.accessioned2020-12-23T09:04:35Z-
dc.date.available2020-12-23T09:04:35Z-
dc.date.issued2014-
dc.identifier.urihttps://scholarhub.balamand.edu.lb/handle/uob/2002-
dc.description.abstractThis paper empirically reports on the extent to which central banks around the world adopt IFRS or other similar internationally recognized credible financial reporting systems and explores different theoretical pathways to explain the potential determinants of this adoption. Descriptive and multivariate analyzes of a sample of 83 central banks are used to test variables categorized in three hypotheses related to central banks characteristics, type of the auditor, and central banks mandate and economic proxies, as potential determinants of reporting framework choice by central banks. The findings provide evidence that central banks mandate and economic proxies have more weight in the adoption decision as compared to legitimacy concerns. A significant relationship between inflation levels control and IFRS adoption was documented. Central banks not exercising successful control over their countries inflation levels are more likely to use an internationally credible financial reporting framework to secure the assistance of the IMF. From a different perspective, the type of the auditor does not seem to play a substantial role in prescribing or imposing the type of financial reporting framework. Further longitudinal analyzes would shed more light on the role played by the tested variables as predictors of financial frameworks choice by central banks. Research related to financial reporting frameworks used by central banks is still largely professional in nature. The present study is one of a few to empirically report on these issues and to propose different theoretical underpinnings to investigate the main determinants of such usage.en_US
dc.format.extent18 p.en_US
dc.language.isoengen_US
dc.titleFinancial reporting frameworks adoption by central banks: a theoretical proposal and some evidenceen_US
dc.typeJournal Articleen_US
dc.contributor.affiliationDepartment of Business Administrationen_US
dc.description.volume5en_US
dc.description.issue8en_US
dc.description.startpage1052en_US
dc.description.endpage1070en_US
dc.date.catalogued2017-10-17-
dc.description.statusPublisheden_US
dc.identifier.OlibID174375-
dc.identifier.openURLhttps://nebula.wsimg.com/e81f13df12a62cfd89ff6c41031d6c6a?AccessKeyId=A83663472B839ECDD54B&disposition=0&alloworigin=1en_US
dc.relation.ispartoftextInternational research journal of applied financeen_US
dc.provenance.recordsourceOliben_US
crisitem.author.parentorgFaculty of Business and Management-
Appears in Collections:Department of Business Administration
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