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

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