The role of institutional isomorphism in explaining the voluntary IFRS adoption
Since 2005, International Financial Reporting Standards (IFRS) have been widely used on a mandatory basis worldwide, but some countries are relevant exceptions to this policy. Based on the institutional isomorphism framework, this study examines the reasons why listed companies voluntarily adopt IF...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidad de Murcia
2025-01-01
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| Series: | Revista de Contabilidad: Spanish Accounting Review |
| Subjects: | |
| Online Access: | https://revistas.um.es/rcsar/article/view/508231 |
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