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Determinants of de jure adoption of international financial reporting standards: a review
16 references·0 citing·46 second hopsampled
Determinants of de jure adoption of international financial reporting standards: a review (2021)Determinants of de jure adoption of inter…A Review of the IFRS-Adoption Literature (2015)A Review of the IFRS-Adoption…Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2012)Intended and Unintended Conse…The Effect of Mandatory IFRS Adoption on Financial Analysts’ Information Environment (2010)The Effect of Mandatory IFRS …National Adoption of International Accounting Standards: An Institutional Perspective (2010)National Adoption of Internat…Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis (2010)Global Accounting Convergence…Accounting Standards, Financial Reporting Outcomes, and Enforcement (2009)Accounting Standards, Financi…Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Mandatory IFRS Reporting arou…IFRS Adoption and Accounting Quality: A Review (2007)IFRS Adoption and Accounting …International Financial Reporting Standards (IFRS): pros and cons for investors (2006)International Financial Repor…Empirical Evidence on Jurisdictions that Adopt IFRS (2006)Empirical Evidence on Jurisdi…An analysis of the factors affecting the adoption of international accounting standards by developing countries (2006)An analysis of the factors af…Towards a Methodology for Developing Evidence‐Informed Management Knowledge by Means of Systematic Review (2003)Towards a Methodology for Dev…Governance infrastructure and US foreign direct investment (2002)Governance infrastructure and…Towards a General Model of the Reasons for International Differences in Financial Reporting (1998)Towards a General Model of th…Strategic Responses to Institutional Processes (1991)Strategic Responses to Instit…Accounting as a legitimating institution (1987)Accounting as a legitimating …International investment location decisions (1992)Law and Finance (1998)Investor protection and corporate governance (2000)Foreign Investment Strategies and Sub‐national Institutions in Emerging Markets: Evidence from Vietnam* (2005)Beyond Hofstede and GLOBE: Improving the quality of cross-cultural research (2010)Theoretical foundations of emerging economy business research (2015)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Culture's Consequences: International Differences in Work-Related Values. 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References

  • 2003Towards a Methodology for Developing Evidence‐Informed Management Knowledge by Means of Systematic Review15,354 cited
  • 1991Strategic Responses to Institutional Processes6,953 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 2006International Financial Reporting Standards (IFRS): pros and cons for investors1,273 cited
  • 2007IFRS Adoption and Accounting Quality: A Review915 cited
  • 2002Governance infrastructure and US foreign direct investment902 cited
  • 1998Towards a General Model of the Reasons for International Differences in Financial Reporting644 cited
  • 2010The Effect of Mandatory IFRS Adoption on Financial Analysts’ Information Environment618 cited
  • 2015A Review of the IFRS-Adoption Literature552 cited
  • 2012Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research489 cited
  • 2010Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis452 cited
  • 2006An analysis of the factors affecting the adoption of international accounting standards by developing countries356 cited
  • 2010National Adoption of International Accounting Standards: An Institutional Perspective327 cited
  • 1987Accounting as a legitimating institution

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313 cited
  • 2009Accounting Standards, Financial Reporting Outcomes, and Enforcement307 cited
  • 2006Empirical Evidence on Jurisdictions that Adopt IFRS276 cited
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