Determinants of Voluntary International Financial Reporting Standards Application: Review from Theory to Empirical Research
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- Gaetano Matonti & Giuseppe Iuliano, 2012. "Voluntary Adoption of Ifrs by Italian Private Firms: A Study Of The Determinants," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 2(2), pages 43-70, December.
- George Emmanuel Iatridis, 2012. "Voluntary IFRS disclosures: evidence from the transition from UK GAAP to IFRSs," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 27(6), pages 573-597, June.
- Najeb Masoud, 2017. "The effects of mandatory IFRS adoption on financial analysts’ forecast: Evidence from Jordan," Cogent Business & Management, Taylor & Francis Journals, vol. 4(1), pages 1290331-129, January.
- Kabiru Isa Dandago & Nur Isdawani Binti Hassan, 2013. "Decision Usefulness Approach to Financial Reporting: A Case for Malaysian Inland Revenue Board," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 3(6), pages 772-784.
- Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
- Kabiru Isa Dandago, 2013. "Decision Usefulness Approach to Financial Reporting: A Case for Malaysian Inland Revenue Board," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 3(6), pages 772-784, June.
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Keywords
IFRS; literature review; voluntary adoption;All these keywords.
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