An Empirical Investigation of Adopting IFRS Accounting Standards Evidence from Morocco

Abstract

This article examines whether Moroccan listed companies have adopted the IFRS accounting standards. It aims to propose a logistic regression model to explain the adoption of IFRS in the Moroccan context. We conducted a quantitative study using a questionnaire with 43 companies listed on the Casablanca stock exchange.. Definitely, we can say that overall, our main results suggest that the adoption of these standards is justified initially by firm size. The existence of institutional shareholders and membership in the financial sector tend to favor the choice of adoption of IFRS.

Keywords: Logistic regression model; IFRS; the contingency theory.