Teller, Pierre; Luu, Philippe; Dufour, Dominique - HAL - 2013
IFRS (International Financial Reporting Standards). This model fits within the neo-institutional conceptual framework; more …/Powell representation and to simulate the diffusion processes of the IFRS. To this end, we implement a multi-agent simulation. The various … simulation scenarios are then compared to the observed diffusion of the IFRS. …