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The rise and rise of IFRS: An examination of IFRS diffusion · Study

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ArticleThe rise and rise of IFRS: An examination of IFRS diffusion

Wai Fong Chua2008

Article2008

The rise and rise of IFRS: An examination of IFRS diffusion

Wai Fong Chua · Stephen L. Taylor

214 citations·0/0 files stored·Journal of Accounting and Public Policy

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

Abstract

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Citations in this library

Stored only when both papers are in the corpus — 214 citations exist upstream.

References

1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields 1977Institutionalized Organizations: Formal Structure as Myth and Ceremony 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields 1988Science in Action: How to Follow Scientists and Engineers through Society 1983The Iron Caged Revisited : Institutional Isomorphism and Collective Rationality in Organizational Fields 1987Science in action : how to follow scientists and engineers through society 1968An Empirical Evaluation of Accounting Income Numbers 1985Positive Accounting Theory

Cited by

2010The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU 2015The emergence of 2012Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal – Institutional logics and strategic responses 2014Hybridized professional groups and institutional work: COSO and the rise of enterprise risk management 2012The political economy of financial harmonization: The East Asian financial crisis and the rise of international accounting standards 2015Practices of standard-setting – An analysis of the IASB's and FASB's process of identifying the objective of financial reporting 2014Countries’ adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) – early empirical evidence 2015An examination of international accounting standard-setting due process and the implications for legitimacy

Details

Year2008

Typearticle

Published2008-10-27

VenueJournal of Accounting and Public Policy

ISSN-L0278-4254

Languageen

Citations214

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

Identifiers

doi10.1016/j.jaccpubpol.2008.09.004

openalex_workW1994437050

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