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Institutional theory and IFRS : an agenda for future research

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Exploring a local council's change to an outcome measurement regime

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Institutional Theory and IFRS : An Agenda for Future Research

Guerreiro, Marta Silva - 2020

This paper highlights the capacity for Institutional Theory [IT] to render in-depth understanding of change processes associated with the adoption and implementation of international accounting standards by countries and organizations. Although the fact of requiring the adoption of IFRS could be...

Persistent link: https://www.econbiz.de/10012844721