تحقیقات تجربی از انطباق شرکت های چند ملیتی با استانداردهای حسابداری بین المللی

Over the years, the number of firms acknowledging adherence to International Accounting Standards (IAS) in the presentation of their financial statements has increased steadily. Since adherence to IAS is not mandatory, the questions are who are these firms, what are their characteristics, and why are they voluntarily complying with IAS. This study examines the underlying motivations and characteristics of firms complying with IAS. This examination is of special interest to the International Accounting Standards Committee (IASC) for assessing the merits of mandating IAS by multinational firms. It also helps accounting researchers in understanding the disclosure behavior of multinationals. Our results indicate that the magnitude of a firm's foreign operations, its financing policy, membership of certain geographical and trade blocks in the European Union (EU), and multiple listing on foreign stock exchanges are significantly associated with multinationals' compliance with IAS.