The Descriptive Study of External Environmental Factors Influencing the Adoption of Ifrs in Iraqi Companies
Abstract
Student Name: Saad Salar Othman, Ahmed Emad Marouf, Faris Khoshawi Faris
This study is examining the descriptive analysis of external environmental factors on adopting IFRS in Iraq. The main objective of this research is to evaluate the relationship between environmental factors and the Education level of respondents in Erbil. The study uses primary data, a simple sample randomly is adopted, a questionnaire method is adopted, and distributed to 100 individuals only 76 responses are returned to companies and Universities. The researchers use SPSS software to analyses the data, to analyses the data the study uses the Reliability test, frequency, descriptive, correlation, and One way ANOVA. The reliability test used Cronbach’s Alpha to know the reliability of the questionnaire. For testing the hypotheses, the statistical correlation is used between the dimensions and education level of the demographic part. The result is there is a weak correlation between the dimensions and education level.
