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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
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The development of accounting regulation in Iraq and the IFRS adoption decision : an institutional perspective
Hassan, Enas A.; Rankin, Michaela; Lu, Wei - In: The international journal of accounting : TIJA 49 (2014) 3, pp. 371-390
Persistent link: https://www.econbiz.de/10010431302
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Legitimacy of private accounting standard setters : literature review and suggestions for future research
Sanada, Masatsugu - In: Accounting in Europe 17 (2020) 3, pp. 264-302
Persistent link: https://www.econbiz.de/10012384589
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The history of accounting standard setting in an emerging transition economy : the case of Vietnam
Duc Phan; Joshi, Mahesh; Tran-Nam, Binh - In: Accounting history : journal of the Accounting History … 23 (2018) 3, pp. 379-406
Persistent link: https://www.econbiz.de/10011937536
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The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
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Control over accounting standards within the European Union : the political controversy surrounding the adoption of IFRS 8
Crawford, L.; Ferguson, John; Helliar, Christine V.; … - In: Critical perspectives on accounting : an international … 25 (2014) 4/5, pp. 304-318
Persistent link: https://www.econbiz.de/10010379941
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Contextualising bank failures : an international comparison
Beck, Matthias; Woolfson, Charles - In: Aspects of globalisation : macroeconomic and capital …, (pp. 165-181). 2004
Persistent link: https://www.econbiz.de/10002253025
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Enron et al : market forces in disarray
Caruana Lacorte, Jaime; Crockett, Andrew; Flint, Douglas; … - 2002
Persistent link: https://www.econbiz.de/10001716408
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Institutional Logics in Global Accounting Standard Setting
Sanada, Masatsugu - 2014
The purpose of this paper is to examine the dynamics of organizational change and institutional logics in global accounting standard setting. In particular, with applying the institutional logics approach, I investigate what kind of changes were occur in the transformation of the IASC to the...
Persistent link: https://www.econbiz.de/10013047419
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Implementierung der IFRS in der Europäischen Union : eine Analyse aus Sicht der Neuen Institutionenökonomik
Rokitta, Miriam - 2011 - 1. Aufl.
Persistent link: https://www.econbiz.de/10013430918