The moderating role of environmental factors between institutional isomorphic pressures and the adoption of IFRS for SMEs : application of SEM
Year of publication: |
2024
|
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Authors: | Muda, Paul ; Tornyeva, Kingsley ; MacCarthy, John |
Published in: |
Cogent business & management. - London : Taylor & Francis, ISSN 2331-1975, ZDB-ID 2837523-3. - Vol. 11.2024, 1, Art.-No. 2330012, p. 1-24
|
Subject: | IFRS for SMEs | coercive pressure | normative pressure | mimetic pressure | isomorphic pressure | KMU | SME | IFRS | Institutionenökonomik | Institutional economics |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.1080/23311975.2024.2330012 [DOI] |
Classification: | M40 - Accounting and Auditing. General ; M41 - Accounting ; M48 - Government Policy and Regulation |
Source: | ECONIS - Online Catalogue of the ZBW |
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