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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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Think (not so) straight, talk (not so) straight : Andersen's failure to navigate its institutional environment
Fogerty, Timothy J. - In: Journal of accounting & organizational change 11 (2015) 1, pp. 73-96
Persistent link: https://www.econbiz.de/10011297568
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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 49 (2014) 3, pp. 371-390
This paper reviews the historical development of accounting regulation in Iraq and analyzes, from an institutional perspective, both the decision to adopt International Financial Reporting Standards (IFRS), and the factors likely to impact the expansion of IFRS application beyond listed...
Persistent link: https://www.econbiz.de/10010930754
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Think (not so) straight, talk (not so) straight
Fogarty, Timothy J. - In: Journal of Accounting & Organizational Change 11 (2015) 1, pp. 73-95
Purpose This paper aims to provide an analysis of the choices Arthur Andersen faced in dealing with the crisis that ultimately let to its downfall in 2001-2002. Design/methodology/approach The paper is built around institutional theory. Specifically, it applies the propositions provided by...
Persistent link: https://www.econbiz.de/10014840508
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IFRS adoption and audit and non-audit fees : empirical evidence from Spanish listed companies
De Fuentes, Cristina; Sierra-Grau, Eva - In: Spanish journal of finance and accounting 44 (2015) 168, pp. 387-426
Persistent link: https://www.econbiz.de/10011557948
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Earnings management in Spain. Some evidence from companies quoted in the Spanish stock exchange
Amat, Oriol; Perramon, Jordi; Oliveras, Ester - Department of Economics and Business, Universitat … - 2003
leading authorities have defended the idea that this kind of accounting problems cannot happen in Spain. They argue that … accounting regulation in Europe, and specifically in Spain, make more difficult the use of creative accounting practices. The … objective of this paper is to identify some evidence about the situacion in Spain. The study tries to demonstrate that some …
Persistent link: https://www.econbiz.de/10005707989
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Accounting for finance and affect in early modern Spain
Vilches, Elvira - In: The journal of European economic history 52 (2023) 2, pp. 95-112
Persistent link: https://www.econbiz.de/10014507111
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Factors affecting institutional change : a study of the adoption of Local Agenda 21 in Spain
Llamas-Sanchez, Rocio; Garcia-Morales, Victor; … - In: Journal of organizational change management 26 (2013) 6, pp. 1045-1070
Persistent link: https://www.econbiz.de/10010200437
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Multinationals' political activity for institutional change : evidence from Spain during the international crisis of 2008
García Cabrera, Antonia Mercedes; Durán Herrera, Juan … - In: European management journal 37 (2019) 5, pp. 541-551
Persistent link: https://www.econbiz.de/10012118717
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When do investors see value in international environmental management certification of multinational corporations? : a study of ISO 14001 certification after the Paris agreement
Margaret, Irene; Schoubben, Frederiek; Verwaal, Ernst - In: Global strategy journal 14 (2024) 1, pp. 25-55
Persistent link: https://www.econbiz.de/10014506425