Guerreiro, Marta Silva; Rodrigues, Lúcia Lima; Craig, … - In: Accounting, Organizations and Society 37 (2012) 7, pp. 482-499
Common explanations for the voluntary adoption of International Financial Reporting Standards (IFRS) have been based on economic efficiency arguments. This paper introduces new theoretical arguments to explain how institutional pressures influence decisions to adopt IFRS voluntarily. Through...