Legitimacy theory may explain the failure of global adoption of IFRS : the case of Europe and the U.S.
Francesco De Luca, Jenice Prather-Kinsey
| Year of publication: |
September 2018
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|---|---|
| Authors: | De Luca, Francesco ; Prather-Kinsey, Jenice |
| Published in: |
Journal of management & governance. - Dordrecht : Springer, ISSN 1385-3457, ZDB-ID 1375940-1. - Vol. 22.2018, 3, p. 501-534
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| Subject: | Global accounting standards | Regulation | FASB-IASB convergence | Legitimacy theory | IFRS adoption worldwide | Political lobbying | IFRS | Welt | World | Legitimität | Legitimacy | Interessenpolitik | Lobbying | Bilanzierungsgrundsätze | Accounting standards | USA | United States | EU-Staaten | EU countries | Europa | Europe | Globalisierung | Globalization | Institutionenökonomik | Institutional economics |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s10997-018-9409-9 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011919394