期刊论文详细信息
| Journal of Governance and Regulation | |
| IFRS ADOPTION IN PACIFIC ISLAND ECONOMIES: A POLITICAL PERSPECTIVE | |
| 关键词: IFRS Adoption; Pacific Island Economies; Pressure Framework; | |
| DOI : 10.22495/jgr_v5_i2_p3 | |
| 学科分类：社会科学、人文和艺术（综合） | |
| 来源: Virtus Interpress | |
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【 摘 要 】
This paper proposes a new paradigm on the adoption of IFRS in island economies specifically in the pacific region. The adapted Scott (2001) institutional pressure framework on IFRS adoption addresses the political independence and political dependence of pacific island economies at three levels namely high, second and low.
【 授权许可】
CC BY-NC
【 预 览 】
| Files | Size | Format | View |
|---|---|---|---|
| RO201901216279621ZK.pdf | 435KB |  download |
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