Global standards without the United States? : institutional work and the U.S. non-adoption of IFRS
Year of publication: |
2018
|
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Authors: | Becker, Kirstin ; Daske, Holger ; Pelger, Christoph |
Published in: |
Essays on accounting regulation and its socio-economic environment. - Mannheim. - 2018, p. 45-87
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Subject: | IFRS | Bilanzierungsgrundsätze | Accounting standards | International | Institutioneller Wandel | Institutional change | Welt | World | USA | United States |
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