Boolaky, Pran Krishansing - In: International Journal of Managerial and Financial Accounting 2 (2010) 3, pp. 228-239
Using a sample of 100 companies from a small island economy (Mauritius), this paper for the first time investigates IFRS conversion cost by dividing it into three main elements, namely; training cost, IFRS software cost and outsourcing cost and then observe their behaviour by using the Pearson...
