The present paper argues that if the production factors are mobile, then the countries engaged in fiscal competition are less able to choose fully autonomously a taxation regime, since they have to prevent capital and labor migration. One significant consequence is that changes in neighbor...

The main objective of this paper is to test a research hypothesis regarding the preference for IFRSs adoption in Islamic countries. The hypothesis has been tested on a dataset of 38 Islamic countries inside the framework of a Discrete and Limited Dependent Variable Model. We have obtained robust...

Since the concept of professional judgment is at the core of principles-based financial reporting, the present article analyses the connection between professional autonomy (including as component professional judgment) and International Financial Reporting Standards (IFRSs) adoption. Thus, we...