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Exploring firm and individual-level determinants of IFRS for SMES adoption in Morocco, a diffusion of innovations’ perspective
16 references·0 citing·36 second hop
Exploring firm and individual-level determinants of IFRS for SMES adoption in Morocco, a diffusion of innovations’ perspective (2024)Exploring firm and individual-level deter…Business Research Methods (2020)Business Research MethodsIssues in the adoption of international financial reporting standards (IFRS) for small and medium-sized enterprises (SMES) (2015)Issues in the adoption of int…When global accounting standards meet the local context—Insights from an emerging economy (2013)When global accounting standa…Implementation of IFRS for SME s in Emerging Economies: Stakeholder Perceptions in the Czech Republic, Hungary, Romania and Turkey (2013)Implementation of IFRS for SM…The International Financial Reporting Standard for Small and Medium‐sized Entities (IFRS for SMES) (2012)The International Financial R…The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability (2011)The impact of mandatory IFRS …Mandatory IFRS Reporting and Stock Price Informativeness (2009)Mandatory IFRS Reporting and …The global institutionalization of financial reporting: The case of the United Arab Emirates (2008)The global institutionalizati…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…Doing missionary work: The World Bank and the diffusion of financial practices (2006)Doing missionary work: The Wo…An analysis of the factors affecting the adoption of international accounting standards by developing countries (2006)An analysis of the factors af…International Financial Reporting Convergence: Evidence from Three Continental European Countries (2005)International Financial Repor…Diffusion of innovations. (2003)Diffusion of innovations.Positive Accounting Theory (1985)Positive Accounting TheoryThe Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The Iron Cage Revisited: Inst…Content Analysis in Communication Research. (1952)Content Analysis in Communica…Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal – Institutional logics and strategic responses (2012)“Green washing” or “authentic effort”? 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(2015)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Mediating the Message: Theories of Influences on Mass Media Content (1995)Television, Audiences and Cultural Studies (2003)Tracing the development of teacher knowledge in a design seminar: Integrating content, pedagogy and technology (2005)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)Corporate Social and Financial Performance: A Meta-Analysis (2003)Empirical research methods in operations management (1990)The student perspective on employability (2011)Research Methods in Business Studies (2020)
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References

  • 1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields38,372 cited
  • 2003Diffusion of innovations.13,723 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1952Content Analysis in Communication Research.3,118 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2020Business Research Methods2,013 cited
  • 2011The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability721 cited
  • 2006An analysis of the factors affecting the adoption of international accounting standards by developing countries356 cited
  • 2008The global institutionalization of financial reporting: The case of the United Arab Emirates174 cited
  • 2013When global accounting standards meet the local context—Insights from an emerging economy168 cited
  • 2005International Financial Reporting Convergence: Evidence from Three Continental European Countries148 cited
  • 2015Issues in the adoption of international financial reporting standards (IFRS) for small and medium-sized enterprises (SMES)110 cited
  • 2009Mandatory IFRS Reporting and Stock Price Informativeness104 cited
  • 2006Doing missionary work: The World Bank and the diffusion of financial practices103 cited

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  • 2013Implementation of IFRS for SME s in Emerging Economies: Stakeholder Perceptions in the Czech Republic, Hungary, Romania and Turkey85 cited
  • 2012The International Financial Reporting Standard for Small and Medium‐sized Entities (IFRS for SMES)84 cited
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