IFRS implementation at international level: a biplot analysis Online publication date: Wed, 19-Oct-2016
by Isabel Gallego-Álvarez; Beatriz Cuadrado-Ballesteros; Nicaury Mejía-Rosario
International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE), Vol. 12, No. 4, 2016
Abstract: Since 1973, there has been an increasing need to implement an international standard that will allow financial information to be compared, and this interesting topic has previously been analysed by several authors who have focused on causes and consequences in terms of quality of information, and on specific regions and countries. The present study, however, utilises cross-country data regarding the actual implementation of IFRS, specifically data from 140 countries of different regions. We use an algorithm proposed by Vicente-Villardón et al. (2006), which combines principal coordinates analysis and logistic regression to construct an external logistic biplot. We obtain a graphical representation of the whole set of countries, thus simplifying the interpretation of the IFRS situation around the world.
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE):
Login with your Inderscience username and password:
Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.
If you still need assistance, please email subs@inderscience.com