national corruption on the (i) speed and (ii) extent of IFRS adoption around the world. Relying on Rogers' (1962) theory on …International financial reporting standards (IFRS) have been widely adopted around the world. However, whilst there is … a lot of evidence on the economic consequences of IFRS adoption (e.g., foreign direct investments; development of …

from the World Bank Group Entrepreneurship Survey. We find that better control of corruption promotes entrepreneurship. Our … effect of a particular feature of the institutional landscape, namely corruption, on entrepreneurship. It is expected that … corruption discourages entrepreneurship since it undermines fair competition. We employ two proxies for entrepreneurship that are …

-level governance at macroeconomic level will be captured by using the following six indicators developed by the World Bank: 1. Voice …. Rule of law; 6. Control of corruption. To capture the quality of business environment we use the Ease of doing business … index developed by the World Bank in its Doing Business report series. To measure entrepreneurship we use the World Bank …