An institutional perspective on the timing of the adoption of accounting standards by large non-financial firms

This research aims to identify the factors which explain the timing of the adoption of new and revised accounting standards by large firms. The investigation uses a mixed methods explanatory sequential quan→QUAL design as part of a pragmatic constructivist methodology. Quantitative (quan) analysis o...

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Bibliographic Details
Main Author: Reilly, Dawn
Other Authors: Vellam, Iwona ; Catchpowle, Lesley
Published: University of Greenwich 2015
Subjects:
657
Online Access:https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.726828