IAS/IFRS Adoption and Behavioral Dimension: A Meta-Analysis of the Empirical Evidence

Publié en ligne: 08 mai 2018

Pages: 148 - 165

DOI: https://doi.org/10.2478/sbe-2018-0012

Mots clés

International Accounting Standards (IAS/IFRS), Developing countries, Neo-institutional approach

© 2018 Riahi Olfa et al., published by De Gruyter Open

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.