Drivers of institutional change around the world

The case of IFRS

Miriam Koning*, Gerard Mertens, Peter Roosenboom

*Corresponding author for this work

Research output: Contribution to journalArticleAcademicpeer-review

Original languageEnglish
Pages (from-to)249-271
Number of pages23
JournalJournal of International Business Studies
Volume49
Issue number3
DOIs
Publication statusPublished - Apr 2018

Keywords

  • international financial reporting
  • institutional theory
  • institutional environment
  • policy diffusion
  • logistic regression
  • POLICY DIFFUSION
  • INTERNATIONAL-BUSINESS
  • ACCOUNTING STANDARDS
  • MULTINATIONAL-ENTERPRISE
  • ADOPTION
  • COMPETITION
  • GOVERNANCE
  • DIVERSITY
  • BENEFITS
  • ISO-9000

Cite this

@article{b58f0b89299b455480c920676e80a01c,
title = "Drivers of institutional change around the world: The case of IFRS",
keywords = "international financial reporting, institutional theory, institutional environment, policy diffusion, logistic regression, POLICY DIFFUSION, INTERNATIONAL-BUSINESS, ACCOUNTING STANDARDS, MULTINATIONAL-ENTERPRISE, ADOPTION, COMPETITION, GOVERNANCE, DIVERSITY, BENEFITS, ISO-9000",
author = "Miriam Koning and Gerard Mertens and Peter Roosenboom",
year = "2018",
month = "4",
doi = "10.1057/s41267-017-0123-7",
language = "English",
volume = "49",
pages = "249--271",
journal = "Journal of International Business Studies",
issn = "0047-2506",
publisher = "Palgrave Macmillan Ltd.",
number = "3",

}

Drivers of institutional change around the world : The case of IFRS. / Koning, Miriam; Mertens, Gerard; Roosenboom, Peter.

In: Journal of International Business Studies, Vol. 49, No. 3, 04.2018, p. 249-271.

Research output: Contribution to journalArticleAcademicpeer-review

TY - JOUR

T1 - Drivers of institutional change around the world

T2 - The case of IFRS

AU - Koning, Miriam

AU - Mertens, Gerard

AU - Roosenboom, Peter

PY - 2018/4

Y1 - 2018/4

KW - international financial reporting

KW - institutional theory

KW - institutional environment

KW - policy diffusion

KW - logistic regression

KW - POLICY DIFFUSION

KW - INTERNATIONAL-BUSINESS

KW - ACCOUNTING STANDARDS

KW - MULTINATIONAL-ENTERPRISE

KW - ADOPTION

KW - COMPETITION

KW - GOVERNANCE

KW - DIVERSITY

KW - BENEFITS

KW - ISO-9000

U2 - 10.1057/s41267-017-0123-7

DO - 10.1057/s41267-017-0123-7

M3 - Article

VL - 49

SP - 249

EP - 271

JO - Journal of International Business Studies

JF - Journal of International Business Studies

SN - 0047-2506

IS - 3

ER -