Does economic growth differ for countries that locally adopt IFRS?

• In Event: Breakfast with Research Roundtable Session

Abstract

Much of the current international accounting research focuses on the economic implications of IFRS adoption. One key factor, not currently addressed, is that some countries make modifications to IFRS as issued by the IASB, known as local adoption. This study focuses on the countries that locally adopt IFRS and attempts to discover if these countries experience different post-adoption economic growth compared to countries that adopt IFRS as issued by the IASB and those that choose not to adopt IFRS.

Author

• Elizabeth Felski, SUNY Geneseo