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Analysis of factors affecting the adoption of IFRS in an emerging economy
This study examines the factors that facilitate or impede the voluntary adoption of International Financial Reporting Standards (IFRS) in an emerging market. We propose practical solutions that are necessary for successful IFRS implementation in enterprises. To collect research data, we surveyed 350...
| Autores principales: | , , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
Elsevier
2023
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| Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10300374/ https://www.ncbi.nlm.nih.gov/pubmed/37389083 http://dx.doi.org/10.1016/j.heliyon.2023.e17331 |