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A Neo-institutionalist Model of the Diffusion of IFRS Accounting Standards · Study

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ArticleA Neo-institutionalist Model of the Diffusion of IFRS Accounting Standards

Dominique Dufour2013

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Articlegreen2013

A Neo-institutionalist Model of the Diffusion of IFRS Accounting Standards

Dominique Dufour · Pierre Teller · Philippe Luu

19 citations·0/0 files stored·Computational Economics

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Management and Organizational Studies

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References

1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields 1983The Iron Caged Revisited : Institutional Isomorphism and Collective Rationality in Organizational Fields 1993Barriers to the Advance of Organizational Science: Paradigm Development as a Dependent Variable 2007Developing Theory Through Simulation Methods 2001Institutional theory and accounting rule choice: an analysis of four US state governments' decisions to adopt generally accepted accounting principles 2011Agent-based modeling in marketing: Guidelines for rigor 2010National Adoption of International Accounting Standards: An Institutional Perspective

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Year2013

Typearticle

Published2013-05-23

VenueComputational Economics

ISSN-L0927-7099

Languageen

Citations19

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

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doi10.1007/s10614-013-9384-9

openalex_workW1978900799

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