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

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

    Keywords

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

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