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Changing from a rules-based to a principles-based accounting logic : a review

Guerreiro, Marta Silva; Rodrigues, Lúcia Lima; Craig, … - In: Australasian accounting business and finance journal : AABF 8 (2014) 2, pp. 110-120

Persistent link: https://www.econbiz.de/10010520026

Institutional change of accounting systems : the adoption of a regime of adapted international financial reporting standards

Guerreiro, Marta Silva; Rodrigues, Lúcia Lima; Craig, … - In: European accounting review 24 (2015) 2, pp. 379-409

Persistent link: https://www.econbiz.de/10011342948

Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal : institutional logics and strategic responses

Guerreiro, Marta Silva; Rodrigues, Lúcia Lima; Craig, … - In: Accounting, organizations and society : an … 37 (2012) 7, pp. 482-499

Persistent link: https://www.econbiz.de/10009628581

The preparedness of companies to adopt International Financial Reporting Standards: Portuguese evidence

Guerreiro, Marta Silva; Rodrigues, Lúcia Lima; Craig, … - In: Accounting forum : advancing the interdisciplinary and … 32 (2008) 1, pp. 75-88

Persistent link: https://www.econbiz.de/10003660596

Factors influencing the preparedness of large unlisted companies to implement adapted International Financial Reporting Standards in Portugal

Guerreiro, Marta Silva; Rodrigues, Lúcia Lima; Craig, … - In: Journal of international accounting auditing & taxation 21 (2012) 2, pp. 169-184

Persistent link: https://www.econbiz.de/10009634182

Institutional theory and IFRS : an agenda for future research

Guerreiro, Marta Silva; Rodrigues, Lúcia Lima; Craig, … - In: Spanish journal of finance & accounting : the official … 50 (2021) 1, pp. 65-88

Persistent link: https://www.econbiz.de/10012434808

Factors influencing the preparedness of large unlisted companies to implement adapted International Financial Reporting Standards in Portugal

Guerreiro, Marta Silva; Rodrigues, Lúcia Lima; Craig, … - In: Journal of international accounting auditing & taxation 21 (2012) 2, pp. 169-185

Persistent link: https://www.econbiz.de/10010015448

Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal – Institutional logics and strategic responses

Guerreiro, Marta Silva; Rodrigues, Lúcia Lima; Craig, … - In: Accounting, organizations and society : an … 37 (2012) 7, pp. 482-500

Persistent link: https://www.econbiz.de/10010018140

The preparedness of companies to adopt International Financial Reporting Standards: Portuguese evidence

Guerreiro, Marta Silva; Rodrigues, Lúcia Lima; Craig, … - In: Accounting forum : advancing the interdisciplinary and … 32 (2008) 1, pp. 75-88

Persistent link: https://www.econbiz.de/10009865403

Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal – Institutional logics and strategic responses

Guerreiro, Marta Silva; Rodrigues, Lúcia Lima; Craig, … - In: Accounting, Organizations and Society 37 (2012) 7, pp. 482-499

Common explanations for the voluntary adoption of International Financial Reporting Standards (IFRS) have been based on economic efficiency arguments. This paper introduces new theoretical arguments to explain how institutional pressures influence decisions to adopt IFRS voluntarily. Through...

Persistent link: https://www.econbiz.de/10011065555