Ciência-IUL
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Descrição Detalhada da Publicação
Título Revista
Journal of Risk and Financial Management
Ano (publicação definitiva)
2022
Língua
Inglês
País
Suíça
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Abstract/Resumo
Based on the ten areas that are measured by the ease of doing business (EDB) and based on the getting credit (GC) indicator, this study seeks to analyze factors that lead to a more favorable business climate in different countries. The methodology of fuzzy-set qualitative comparative analysis (fsQCA) was used to determine the paths taken by configurations or conditions in which variables affect an outcome. The results showed that high EDB and GC scores may be obtained under specified levels of IFRS (International Financial Reporting Standards) adoption degree and user experience requirements. Therefore, the adoption of IFRS could result in a better business climate in a nation since it would increase the comparability of financial statements, which will lower costs for investors, draw in foreign investors, and boost trust. Finally, the findings indicated that, depending on the presence of specific levels of GDP per capita, entrepreneurship, income group, and foreign direct investment (FDI) inflows, low or high values of IFRS adoption and high experience in applying IFRS are necessary to achieve high GC scores.
Agradecimentos/Acknowledgements
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Palavras-chave
IFRS adoption,Doing business,fsQCA,Get credit,Countries
Classificação Fields of Science and Technology
- Economia e Gestão - Ciências Sociais
Registos de financiamentos
Referência de financiamento | Entidade Financiadora |
---|---|
UIDB/04521/2020 | Fundação para a Ciência e a Tecnologia |
UIDB/00315/2020 | Fundação para a Ciência e a Tecnologia |