Cieślik, Andrzej; Hamza, Sarhad - In: International Journal of Financial Studies : open … 10 (2022) 3, pp. 1-19
The adoption of International Financial Reporting Standards (IFRS) by 166 countries since 2004 has been a major achievement in the international standardization of accounting regulations. The present paper draws on the Eclectic Paradigm as the analytical framework to investigate the effects of...