???????? IFRS ????????,????? why might a nation choose not to adopt either fully or partially. Ok, in this section, our group will critically analyze IFRS, focusing on why might a nation choose not to adopt either fully or partially. Karthik ? Ewa ? 102 ??????????,???????????? IFRS,??? ?????”??????????????????”??? Karthik and Ewa's sample survey of 102 countries shows, that more powerful countries are less likely to adopt IFRS, consistent with more powerful countries "being less willing to surrender standard-setting authority to an international body." ????,the quality of extant governance institutions ???????????????? ???????? IFRS??? Karthik ? Ewa ??,“high quality institutions represent high opportunity and switching costs to adopting international accounting standards." LEHA ?????? IFRS ?,???????????????????????????? ?????????????????????????????,????????? ????? IFRS ????? Besides, the quality of extant governance institutions is also proved to be an important factor that can't be ignored to determine whether a country accepts IFRS. As Karthik and Ewa said, "high quality institutions represent high opportunity and switching costs to adopting international accounting standards." The opportunity costs improve because in adopting IFRS, countries forgo the benefits of innovations in local reporting standards specific to their economies. And the switching costs arise because countries with well developed governance institutions are likely to have well developed capital markets, and thus more market participants needing retraining in IFRS. Gunadarma ??? Eka ????38???????????????,???????? ????????????????????? IFRS ????? In its survey of 38 developed and developing countries, Gunadarma University's Eka found that weaker levels of investor protection and ease of access to capital markets would increase a country's likelihood of adopting IFRS. ????????????????? IFRS ??????????,?????? IFRS ????????????????????????????IFRS? Countries with strong investor protection can see little benefit from adopting IFRS, which will have a negative impact on the possibility of adopting IFRS. This also explains why some countries choose not to join IFRS. Ref: Ramanna, Karthik and Sletten, Ewa, Why do Countries Adopt International Financial Reporting Standards? (March 24, 2009). Harvard Business School Accounting & Management Unit Working Paper No. 09-102, Available at SSRN: https://ssrn.com/abstract=1460763 http://dx.doi.org/10.2139/ssrn.1460763 or
Eka, Agustianingsih. The comparison of IFRS implementation in developing and developed countries (Case Study Europe), CORE. Available at: https://core.ac.uk/display/143964045? utm_source=pdf (Accessed: October 18, 2022).