Phan, Duc; Joshi, Mahesh; Mascitelli, Bruno - In: Asian Review of Accounting 26 (2018) 2, pp. 225-247
Purpose: The purpose of this paper is to examine the effects of perceived implications of International Financial Reporting Standards (IFRS) adoption on the willingness to adopt IFRS. Design/methodology/approach: The study analysed the causal relationships between perceptions and the...