Resistance to institutional change through decoupling
This study aims to understand how organisation cope with institutional pressures caused by the implementation of IFRS 3 Business Combinations. Applying an institutional theory, this study proposes that companies might resist the implementation of an impairment-only approach to acquired goodwill, as...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Mediterranean Center of Social and Educational Research (MCSER)
2015
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| Subjects: | |
| Online Access: | http://repo.uum.edu.my/18164/1/MJSS%206%204%202015%20531-538.pdf http://repo.uum.edu.my/18164/ http://doi.org/10.5901/mjss.2015.v6n4p531 |
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| Institution: | Universiti Utara Malaysia |
| Language: | English |