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The adoption of US GAAP by French firms before the creation of the International Accounting Standard Committee: an institutional explanation
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- Albu, Cătălin Nicolae & Albu, Nadia & Alexander, David, 2014. "When global accounting standards meet the local context—Insights from an emerging economy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(6), pages 489-510.
- Cortese, Corinne & Irvine, Helen, 2010. "Investigating international accounting standard setting: The black box of IFRS 6," Research in Accounting Regulation, Elsevier, vol. 22(2), pages 87-95.
- 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.
- Bengtsson, Elias, 2011. "Repoliticalization of accounting standard setting—The IASB, the EU and the global financial crisis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(6), pages 567-580.
- Dominique Dufour & Pierre Teller & Philippe Luu, 2014. "A neo-institutionalist model of the diffusion of IFRS accounting standards," Post-Print hal-00719046, HAL.
- Samsonova, Anna, 2009. "Local sites of globalisation: A look at the development of a legislative framework for auditing in Russia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(4), pages 528-552.
- 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.
- Guénin-Paracini, Henri & Gendron, Yves, 2010. "Auditors as modern pharmakoi: Legitimacy paradoxes and the production of economic order," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(2), pages 134-158.
- Masrani, Swapnesh & McKiernan, Peter, 2011. "Accounting as a legitimising device in voluntary price agreements: The Dundee jute industry, 1945–1960," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(4), pages 415-433.
- Collin, Sven-Olof Yrjö & Tagesson, Torbjörn & Andersson, Anette & Cato, Joosefin & Hansson, Karin, 2009. "Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(2), pages 141-174.
- Dillard, Jesse & Vinnari, Eija, 2017. "A case study of critique: Critical perspectives on critical accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 88-109.
- Funnell, Warwick & Wade, Margaret, 2012. "Negotiating the credibility of performance auditing," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(6), pages 434-450.
- Dragos Zelinschi & Yves Levant & Nicolas Berland, 2011. "Les motivations au découplage, au-delà de la seule quête de légitimité, l'exemple de l'introduction de l'IFRS 8," Post-Print hal-00650596, HAL.
- Sami El Omari, 2006. "Echec de l'isomorphisme : première tentative d'organisation de la profession comptable au Maroc (1947-1954)," Post-Print halshs-00548122, HAL.
- Ana Paula Silva & Alexandra Fontes & Carlos Menezes & Tânia Menezes Montenegro, 2023. "Transitioning to an IFRS-Based Accounting System: Longitudinal Insights from Practitioners in Portugal," Sustainability, MDPI, vol. 15(20), pages 1-21, October.
- 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.
- Pierre Teller & Philippe Luu & Dominique Dufour, 2013. "A neo-institutionalist model of the diffusion of IFRS accounting standards," Working Papers hal-00719046, HAL.
- Michael O. Erdiaw-Kwasie & Khorshed Alam & Md. Shahiduzzaman, 2017. "Towards Understanding Stakeholder Salience Transition and Relational Approach to ‘Better’ Corporate Social Responsibility: A Case for a Proposed Model in Practice," Journal of Business Ethics, Springer, vol. 144(1), pages 85-101, August.
- Tsalavoutas, Ioannis & Tsoligkas, Fanis & Evans, Lisa, 2020. "Compliance with IFRS mandatory disclosure requirements: A structured literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
- Paul André & Peter Walton & Dan Yang, 2012. "Voluntary adoption of IFRS: A study of determinants for UK unlisted firms," Post-Print hal-00935013, HAL.
- Hideaki Sakawa & Naoki Watanabel & Junjian Gu, 2021. "The Internationalization and Voluntary Adoption of International Accounting Standards by Japanese MNEs," Management International Review, Springer, vol. 61(5), pages 713-744, October.
- Daniel Badulescu & Muhammad Nouman Akhtar & Mumtaz Ahmad & Mariam Abbas Soharwardi, 2021. "Accounting Policies, Institutional Factors, and Firm Performance: Qualitative Insights in a Developing Country," JRFM, MDPI, vol. 14(10), pages 1-20, October.
- Kim, Oksana, 2016. "The IFRS Adoption Reform through the Lens of Neoinstitutionalism: The Case of the Russian Federation," The International Journal of Accounting, Elsevier, vol. 51(3), pages 345-362.
- Malcolm Anderson, 2006. "Accounting History Publications 2005," Accounting History Review, Taylor & Francis Journals, vol. 16(3), pages 457-462.
- Doadrio, Leopoldo & Alvarado, María & Carrera, Nieves, 2015. "Reforma de la normativa contable española: análisis de su entramado institucional," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(2), pages 200-216.
- 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.