Institutional theory and IFRS : an agenda for future research
Year of publication: |
2021
|
---|---|
Authors: | Guerreiro, Marta Silva ; Rodrigues, Lúcia Lima ; Craig, Russell |
Published in: |
Spanish journal of finance & accounting : the official journal of AECA - Asociación Española de Contabilidad y Administración de Empresas. - Abingdon, Oxon : Routledge, Taylor & Francis Group, ISSN 2332-0753, ZDB-ID 2567008-6. - Vol. 50.2021, 1, p. 65-88
|
Subject: | adoption | change process | IFRS | implementation | Institutional theory | Institutionenökonomik | Institutional economics | Organisatorischer Wandel | Organizational change | Bilanzrecht | Accounting law |
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