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Complexity and dual institutionality : the case if IFRS adoption in Russia
Alon, Anna - In: Corporate governance : an international review 21 (2013) 1, pp. 42-57
Persistent link: https://www.econbiz.de/10009713722
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Risk disclosures in the annual reports of firms in Ghana
Appiagyei, Kwadjo; Agyenim-Boateng, Cletus; Onumah, … - In: International journal of management practice : IJMP 9 (2016) 2, pp. 142-158
Persistent link: https://www.econbiz.de/10011591824
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Accounting and the state in post-communist Romania
Deaconu, Adela; Cuzdriorean, Dan Dacian - In: African journal of accounting, auditing and finance : AJAAF 5 (2016) 1, pp. 59-93
Persistent link: https://www.econbiz.de/10011646257
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Global standards without the United States? : institutional work and the U.S. non-adoption of IFRS
Becker, Kirstin; Daske, Holger; Pelger, Christoph - In: Essays on accounting regulation and its socio-economic …, (pp. 45-87). 2018
Persistent link: https://www.econbiz.de/10012116975
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Driving force or veto power? : the role of SEC in the (non-)adoption of IFRS in the U.S.
Becker, Kirstin; Daske, Holger; Pelger, Christoph - In: Essays on accounting regulation and its socio-economic …, (pp. 88-120). 2018
Persistent link: https://www.econbiz.de/10012116982
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Strukturnye i institut︠s︡ionalʹnye transformat︠s︡ii v sovremennoĭ ėkonomike : monografii︠a︡
Jasinskij, Jurij M. - 2022
Persistent link: https://www.econbiz.de/10013365009
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Drivers of institutional change around the world : the case of IFRS
Koning, Miriam; Mertens, Gerard; Roosenboom, Peter - In: Journal of international business studies : JIBS ; an … 49 (2018) 3, pp. 249-271
Persistent link: https://www.econbiz.de/10011844494
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IFRS adoption in China and foreign institutional investments
DeFond, Mark L.; Gao, Xinzi; Li, Oliver Zhen; Xia, Lijun - In: China journal of accounting research : CJAR 12 (2019) 1, pp. 1-32
We examine the effectiveness of China's IFRS adoption from the perspective of an important set of financial report … users, foreign institutional investors. We find that foreign institutional investment does not increase after China's IFRS … IFRS, or with greater ability to manipulate IFRS's fair value provisions. We also find that the association between …
Persistent link: https://www.econbiz.de/10011976842
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Complexity of accounting change during corporatisation : insights from two case studies
Kasim, Nor Aziah Abu; Rasid Mail - In: International journal of critical accounting : IJCA 5 (2013) 2, pp. 143-155
Persistent link: https://www.econbiz.de/10009789613