Evaluating the International Financial Reporting Standards (IFRS) adoption in developing countries: an institutional theory review

Due to the rising globalization over the last three decades, several nations are searching for internationally standardized financial reporting rules. More uniformity in financial reporting is now desired. The application of institutional theory can lead to a better comprehension of how IFRS Standar...

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Hlavní autor:	Omar ALHATO
Médium:	Artigo
Jazyk:	Inglês
Vydáno:	General Association of Economists from Romania 2024-09-01
Edice:	Theoretical and Applied Economics
Témata:	international financial reporting standards (ifrs) institutional theory developing countries systematic literature review governance
On-line přístup:	http://store.ectap.ro/articole/1761.pdf
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