The Role of National Culture in International Financial Reporting Standards Adoption

Volume: 54, Pages: 101241 - 101241
Published: Dec 1, 2020
Abstract
Prior research shows that the development of national accounting systems follows different patterns in different countries over the world. This was recently supported by the staggered manner in which countries adopt IFRS. Extant evidence shows that IFRS adoption decisions at the country level are determined by institutional and economic factors. In this context, cultural factors have not been considered. This paper examines the relationship...
Paper Details
Title
The Role of National Culture in International Financial Reporting Standards Adoption
Published Date
Dec 1, 2020
Volume
54
Pages
101241 - 101241
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