IAS/IFRS Adoption and Behavioral Dimension: A Meta-Analysis of the Empirical Evidence
In this article, we investigate the causality links between behavioral factors and the decision to adopt IFRS in developing countries until the year 2013. We implement this empirical model by using the neo-institutional approach and based on a sample of 108 developing countries. Our empirical result...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2018-04-01
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| Series: | Studies in Business and Economics |
| Subjects: | |
| Online Access: | https://doi.org/10.2478/sbe-2018-0012 |