Les motivations au découplage, au-delà de la seule quête de légitimité, l'exemple de l'introduction de l'IFRS 8
Author
Abstract
Suggested Citation
Note: View the original document on HAL open archive server: https://hal.science/hal-00650596
Download full text from publisher
References listed on IDEAS
- Philip G. Berger & Rebecca Hann, 2003. "The Impact of SFAS No. 131 on Information and Monitoring," Journal of Accounting Research, Wiley Blackwell, vol. 41(2), pages 163-223, May.
- Shapiro, Brian & Matson, Diane, 2008. "Strategies of resistance to internal control regulation," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 199-228.
- Christine Oliver, 1997. "Sustainable competitive advantage: combining institutional and resource‐based views," Strategic Management Journal, Wiley Blackwell, vol. 18(9), pages 697-713, October.
- Chua, Wai Fong & Taylor, Stephen L., 2008. "The rise and rise of IFRS: An examination of IFRS diffusion," Journal of Accounting and Public Policy, Elsevier, vol. 27(6), pages 462-473.
- Philippe Touron, 2005. "The adoption of US GAAP by French firms before the creation of the International Accounting Standard Committee: an institutional explanation," Post-Print hal-03002955, HAL.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- François Meyssonnier & Frédéric Pourtier, 2012. "Contrôle du périmètre et périmètre de contrôle," Post-Print hal-00690972, HAL.
- Nicolas Antheaume, 2012. "Essai Sur La Specificite Du Controle De Gestion Environnemental," Post-Print hal-00691066, HAL.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Dominique Dufour & Pierre Teller & Philippe Luu, 2014. "A neo-institutionalist model of the diffusion of IFRS accounting standards," Post-Print hal-00719046, HAL.
- Guerreiro, Marta Silva & Rodrigues, Lúcia Lima & Craig, Russell, 2012. "Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal – Institutional logics and strategic responses," Accounting, Organizations and Society, Elsevier, vol. 37(7), pages 482-499.
- Dominique Dufour & Pierre Teller & Philippe Luu, 2014. "A Neo-institutionalist Model of the Diffusion of IFRS Accounting Standards," Computational Economics, Springer;Society for Computational Economics, vol. 44(1), pages 27-44, June.
- Krishnan, Sarada R., 2018. "Influence of transnational economic alliances on the IFRS convergence decision in India—Institutional perspectives," Accounting forum, Elsevier, vol. 42(4), pages 309-327.
- Pierre Teller & Philippe Luu & Dominique Dufour, 2013. "A neo-institutionalist model of the diffusion of IFRS accounting standards," Working Papers hal-00719046, HAL.
- Guerreiro, Marta Silva & Rodrigues, Lúcia Lima & Craig, Russell, 2012. "Factors influencing the preparedness of large unlisted companies to implement adapted International Financial Reporting Standards in Portugal," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(2), pages 169-184.
- Najda Hayajneh & Taghrid Suifan & Bader Yousef Obeidat & Mohammd Abuhashesh & Raed Kareem Kanaan, 2020. "The relationship between organizational changes and job satisfaction in the Jordanian telecommunication industry," Journal of Social Sciences (COES&RJ-JSS), , vol. 9(1), pages 1-20, January.
- Vitaliy Roud & Thomas Wolfgang Thurner, 2018. "The Influence of State‐Ownership on Eco‐Innovations in Russian Manufacturing Firms," Journal of Industrial Ecology, Yale University, vol. 22(5), pages 1213-1227, October.
- Venugopal Gopalakrishna-Remani & Robert Paul Jones & Kerri M. Camp, 2019. "Levels of EMR Adoption in U.S. Hospitals: An Empirical Examination of Absorptive Capacity, Institutional Pressures, Top Management Beliefs, and Participation," Information Systems Frontiers, Springer, vol. 21(6), pages 1325-1344, December.
- Joliet, Robert & Muller, Aline, 2016.
"Are foreign earnings disclosures value-relevant?,"
Research in International Business and Finance, Elsevier, vol. 37(C), pages 170-183.
- Robert Joliet & Aline Muller, 2016. "Are foreign earnings disclosures value-relevant?," Post-Print hal-01744820, HAL.
- Laaksonen, Jenni, 2022. "Translation, hegemony and accounting: A critical research framework with an illustration from the IFRS context," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 89(C).
- Park, Hyun-Soo & Auh, Seigyoung & Maher, Amro A. & Singhapakdi, Anusorn, 2012. "Marketing's accountability and internal legitimacy: Implications for firm performance," Journal of Business Research, Elsevier, vol. 65(11), pages 1576-1582.
- Luis Alfonso Dau & Aya S. Chacar & Marjorie A. Lyles & Jiatao Li, 2022. "Informal institutions and international business: Toward an integrative research agenda," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 53(6), pages 985-1010, August.
- Suman Banerjee & Saul Estrin & Sarmistha Pal, 2022.
"Corporate disclosure, compliance and consequences: evidence from Russia,"
The European Journal of Finance, Taylor & Francis Journals, vol. 28(17), pages 1770-1802, November.
- Banerjee, Suman & Estrin, Saul & Pal, Sarmistha, 2022. "Corporate disclosure, compliance and consequences: evidence from Russia," LSE Research Online Documents on Economics 112580, London School of Economics and Political Science, LSE Library.
- Banerjee, Suman & Estrin, Saul & Pal, Sarmistha, 2022. "Corporate Disclosure, Compliance and Consequences: Evidence from Russia," IZA Discussion Papers 15103, Institute of Labor Economics (IZA).
- Nurul Fazleen Mohd Zariman & Norshima Humaidi & Muhammad Hafiz Abd Rashid, 2023. "Mobile commerce applications service quality in enhancing customer loyalty intention: mediating role of customer satisfaction," Journal of Financial Services Marketing, Palgrave Macmillan, vol. 28(4), pages 649-663, December.
- Zhang, Bobo & Zhang, Zhou, 2022. "Shining light on corporate political spending: Evidence from shareholder engagements," International Review of Law and Economics, Elsevier, vol. 70(C).
- Rao, Hayagreeva, 2004. "Institutional activism in the early American automobile industry," Journal of Business Venturing, Elsevier, vol. 19(3), pages 359-384, May.
- Aboud, Ahmed, 2023. "Segmental reporting, accounting enforcement, and analyst forecast dispersion in the European Union," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 53(C).
- Mukhopadhyay, Jhuma & Chakraborty, Indrani, 2017. "Foreign institutional investment, business groups and firm performance: Evidence from India," Research in International Business and Finance, Elsevier, vol. 39(PA), pages 454-465.
- Tzeng, Cheng-Hua, 2018. "How foreign knowledge spillovers by returnee managers occur at domestic firms: An institutional theory perspective," International Business Review, Elsevier, vol. 27(3), pages 625-641.
More about this item
Keywords
decoupling; legitimacy; légitimité; IFRS; découplage;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00650596. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.