The Role of Firm-Specific Incentives and Country Factors in Explaining Voluntary IAS Adoptions: Evidence from Private Firms
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- Gaetano Matonti & Giuseppe Iuliano, 2012. "Voluntary Adoption of Ifrs by Italian Private Firms: A Study Of The Determinants," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 2(2), pages 43-70, December.
- Riccardo, Macchioni & Giuseppe, Sannino & Gianluca, Ginesti & Carlo, Drago, 2013. "Firms’ disclosure compliance with IASB’s Management Commentary framework:an empirical investigation," MPRA Paper 59321, University Library of Munich, Germany.
- Juan Carlos Navarro-García & Antonia Madrid-Guijarro, 2014. "The Influence of Improvements in Accounting Standards on Earnings Management: The Case of IFRS," Australian Accounting Review, CPA Australia, vol. 24(2), pages 154-170, June.
- David Procházka, 2016. "Forced Adoption of IFRS by Czech Non-Listed Companies: An Assessment of Benefits and Costs," Acta Oeconomica Pragensia, University of Economics, Prague, vol. 2016(2), pages 46-62.
- Senteney, David L. & Bazaz, Mohammad S. & Senteney, Michael H., 2016. "Cross-market information transfers of ADR firms: An investigation of emerging market economies," Research in International Business and Finance, Elsevier, vol. 37(C), pages 655-677.
- Paul André & Peter Walton & Dan Yang, 2012. "Voluntary adoption of IFRS: A study of determinants for UK unlisted firms," Post-Print hal-00935013, HAL.
- Isidro, Helena & Raonic, Ivana, 2012. "Firm incentives, institutional complexity and the quality of “harmonized” accounting numbers," The International Journal of Accounting, Elsevier, vol. 47(4), pages 407-436.
- Guerreiro, Marta Silva & Rodrigues, Lúcia Lima & Craig, Russell, 2012. "Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal – Institutional logics and strategic responses," Accounting, Organizations and Society, Elsevier, vol. 37(7), pages 482-499.
- Marco Fasan & Carlo Marcon, 2014. "Accounting Tradition and other drivers of the Fair Value choice: An Opportunistic Management perspective," Working Papers 13, Department of Management, Università Ca' Foscari Venezia.
- repec:kap:jbuset:v:144:y:2017:i:1:d:10.1007_s10551-015-2862-3 is not listed on IDEAS
- Windsor, Duane, 2009. "Tightening corporate governance," Journal of International Management, Elsevier, vol. 15(3), pages 306-316, September.
- repec:eee:spacre:v:18:y:2015:i:2:p:217-224 is not listed on IDEAS
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