The role of institutional isomorphism in explaining the voluntary IFRS adoption
Begoña GIner, Paloma Merello, Miho Nakamura, Francisca Pardo
| Year of publication: |
2025
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|---|---|
| Authors: | Giner Inchausti, Begoña ; Merello, Paloma ; Nakamura, Miho ; Pardo, Francisca |
| Published in: |
Revista de Contabilidad. - Valencia : ASEPUC, ISSN 1988-4672, ZDB-ID 2452267-3. - Vol. 28.2025, 1, p. 18-31
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| Subject: | IFRS adoption | Institutional theory | Isomorphism | Reporting incentives | Japan | IFRS | Institutionenökonomik | Institutional economics | Institutionelle Infrastruktur | Institutional infrastructure | Welt | World | Einführung | Implementation | Bilanzierungsgrundsätze | Accounting standards |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.6018/rcsar.508231 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015396473