Empirical evidence on jurisdictions that adopt IFRS
International Financial Reporting Standards (IFRS) have recently been adopted in a number of jurisdictions, including the European Union. Despite the importance of IFRS in the context of global accounting standards harmonization, little is known regarding what institutional factors influence countri...
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Main Authors: | , , |
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Format: | text |
Language: | English |
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Institutional Knowledge at Singapore Management University
2006
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Online Access: | https://ink.library.smu.edu.sg/soa_research/1752 https://ink.library.smu.edu.sg/context/soa_research/article/2779/viewcontent/Empirical_Evidence_on_Jurisdictions_That_Adopt_Ifrs.pdf |
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Institution: | Singapore Management University |
Language: | English |