Factors influencing the adoption of IFRS in the MENA region: A neo-institutional approach
研究基于新制度主义框架，分析19个中东和北非国家1996-2015年的数据，发现内部强制和模仿压力是采用国际财务报告准则的关键因素，治理质量和贸易开放度尤为重要。
This study examines the factors shaping the choices of countries in the Middle East and North Africa (MENA) region in adopting International Financial Reporting Standards (IFRS), using a neo-institutional isomorphism framework. Analyzing data from 19 countries spanning two decades (1996–2015) and comprising 380 country-year observations, this research reveals that internal coercive and mimetic institutional pressures are key influencers behind IFRS adoption in the region. Specifically, governance quality improvement and openness to international trade emerge as crucial determinants. This highlights the predominant role of social and political contexts over economic motivations in driving IFRS adoption in the MENA region. Furthermore, the findings indicate that foreign aid and internal accounting have minimal impact on IFRS adoption in the region.