Legitimacy theory may explain the failure of global adoption of IFRS : the case of Europe and the U.S.
Year of publication: |
September 2018
|
---|---|
Authors: | De Luca, Francesco ; Prather-Kinsey, Jenice |
Published in: |
Journal of management & governance. - Dordrecht : Springer, ISSN 1385-3457, ZDB-ID 1375940-1. - Vol. 22.2018, 3, p. 501-534
|
Subject: | Global accounting standards | Regulation | FASB-IASB convergence | Legitimacy theory | IFRS adoption worldwide | Political lobbying | USA | United States | IFRS | Interessenpolitik | Lobbying | EU-Staaten | EU countries | Welt | World | Legitimität | Legitimacy | Globalisierung | Globalization | Europa | Europe | Vergleich | Comparison | Bilanzrecht | Accounting law |
-
The evolution of global standards of accounting
Gebhardt, Günther, (1999)
-
Publizität der Rechnungslegung im internationalen Vergleich
Walter, Carsten, (2012)
-
Bilanzierung immaterieller Anlagewerte im internationalen Vergleich
Grottel, Bernd, (2002)
- More ...
-
Prather-Kinsey, Jenice, (2022)
-
Cross-border listed firms' IFRS-based financial reports : are they comparable?
De Luca, Francesco, (2024)
-
Veltri, Stefania, (2020)
- More ...