The role of Politics and Economics in the International Financial Reporting Standards (IFRS) Adoption

IFRS adoption in EU since 2005 conveys benefits, but the evidence shows that they are unevenly distributed among different countries due to differences in institutions and incentives. The Contracting Theory offers a theoretical framework for the research on economic consequences and incentives of di...

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Autor principal:	Mora Enguídanos, Araceli
Formato:	Artículo
Lenguaje:	inglés
Publicado:	2018
Materias:	IFRS Adoption Lobbying in Accounting EU Endorsement Process Political Interference in Accounting Adopción de las NIIF lobbying en contabilidad interferencias políticas en contabilidad
Acceso en línea:	https://dialnet.unirioja.es/servlet/oaiart?codigo=6430925
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