Dufour, Dominique; Teller, Pierre; Luu, Philippe - In: Computational Economics 44 (2014) 1, pp. 27-44
The purpose of this study is to prepare a diffusion model of the new international accounting standards known as the … question of diffusion. In other words, the evolution of the system as a whole in time is ignored. Constructing a model appeared …/Powell representation and to simulate the diffusion processes of the IFRS. To this end, we implement a multi-agent simulation. The various …