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Accounting Standards for European Non-profits. Reasons and Barriers for a Harmonisation Process
16 references·1 citing·41 second hop
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References

  • 1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields40,020 cited
  • 1998Law and Finance17,902 cited
  • 1997Legal Determinants of External Finance9,776 cited
  • 2002THEORIZING CHANGE: THE ROLE OF PROFESSIONAL ASSOCIATIONS IN THE TRANSFORMATION OF INSTITUTIONALIZED FIELDS.3,079 cited
  • 2014Social Enterprises as Hybrid Organizations: A Review and Research Agenda1,897 cited
  • 2008The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*1,125 cited
  • 2009The Rationalization of Charity: The Influences of Professionalism in the Nonprofit Sector946 cited
  • 2000Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data919 cited
  • 2012Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions715 cited
  • 2001Interdependencies, trust and information in relationships, alliances and networks692 cited
  • 1988Methods of Social Research644 cited
  • 1990The Sociology Of Nonprofit Organizations And Sectors607 cited
  • 2003Principles-Based Accounting Standards582 cited
  • 2012Is integrated reporting determined by a country's legal system? An exploratory study413 cited
  • 2012

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Mandatory IFRS Adoption and Financial Statement Comparability
412 cited
  • 1994The Effects of Accounting Diversity: Evidence from the European Union397 cited
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    • 2024How does the circular economy achieve social change? Assessment in terms of sustainable development goals30 cited