New institutional accounting and IFRS
P Wysocki - Accounting and business research, 2011 - Taylor & Francis
This paper reviews recent advances from the institutional economics and accounting
literature to help build a nascent framework for 'new institutional accounting'(NIA) research …
literature to help build a nascent framework for 'new institutional accounting'(NIA) research …
IFRS adoption: A systematic review of the underlying theories
Purpose This paper aims to examine the theoretical underpinnings of international financial
reporting standards (IFRS)-related studies and offers directions for theoretical and empirical …
reporting standards (IFRS)-related studies and offers directions for theoretical and empirical …
Global accounting convergence and the potential adoption of IFRS by the US (Part I): Conceptual underpinnings and economic analysis
This article is Part I of a two-part series analyzing the economic and policy factors related to
the potential adoption of IFRS by the United States. In this part, we develop the conceptual …
the potential adoption of IFRS by the United States. In this part, we develop the conceptual …
Accounting standards harmonization and financial statement comparability: Evidence from transnational information transfer
C Wang - Journal of Accounting Research, 2014 - Wiley Online Library
This paper investigates whether accounting standards harmonization enhances the
comparability of financial information across countries. I hypothesize that a firm yet to …
comparability of financial information across countries. I hypothesize that a firm yet to …
The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study
L Oulasvirta - Critical Perspectives on Accounting, 2014 - Elsevier
A movement towards internationally standardized public sector financial reporting started at
the end of the 1990s. This standardization process is led by the non-governmental …
the end of the 1990s. This standardization process is led by the non-governmental …
The emergence of
N Rowbottom, J Locke - Accounting and business Research, 2016 - Taylor & Francis
The emergence of as developed by the International Integrated Reporting Council (IIRC) is
traced from antecedent concepts of 'integrated reporting'and earlier voluntary corporate …
traced from antecedent concepts of 'integrated reporting'and earlier voluntary corporate …
Global accounting convergence and the potential adoption of IFRS by the US (Part II): Political factors and future scenarios for US accounting standards
This is the second article of a two-part series analyzing the economic and policy factors
related to the potential adoption of IFRS by the United States. In Part I (see Hail et al. 2010) …
related to the potential adoption of IFRS by the United States. In Part I (see Hail et al. 2010) …
[PDF][PDF] The economics of standardization: An update
GMP Swann - Report for the UK Department of …, 2010 - assets.publishing.service.gov.uk
1. This report provides an update of the 2000 report for DTI: The Economics of
Standardization. The present report does not displace the 2000 report for, in the author's …
Standardization. The present report does not displace the 2000 report for, in the author's …
[PDF][PDF] Adoption of international financial reporting standards in developing countries: The case of Nigeria
A Madawaki - International Journal of Business and …, 2012 - pdfs.semanticscholar.org
The study focused on the adoption process of International Financial Reporting Standards
(IFRS) on a developing economy, with particular reference to Nigeria. The paper is based on …
(IFRS) on a developing economy, with particular reference to Nigeria. The paper is based on …
[PDF][PDF] Factors affecting the adoption of IFRS
KM Shima, DC Yang - International journal of business, 2012 - Citeseer
This paper examines a comprehensive set of environmental characteristics based on Choi
and Meek's (2008, CM) framework to explain international accounting system development …
and Meek's (2008, CM) framework to explain international accounting system development …