Badulescu, Daniel; Akhtar, Muhammad Nouman; Ahmad, Mumtaz; … - In: Journal of risk and financial management : JRFM 14 (2021) 10, pp. 1-21
This study aims to uncover the determinants for the formulation of accounting practices and their impact on firm performance in Pakistan through the lens of institutional theory. Based on a pragmatic approach, this study has collected data from 455 participants and 21 semi-structured interviews...