Factors influencing the preparedness of large unlisted companies to implement adapted International Financial Reporting Standards in Portugal

The Sistema de Normalização Contabilística [SNC] is the Portuguese title for the corpus of International Financial Reporting Standards [IFRS] that have been adapted for use in Portugal by unlisted companies. Based on an analytical framework that draws on aspects of new institutional theory, we surve...

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Bibliographic details
Volume: 21
Main Author: Guerreiro, Marta Silva
Rodrigues, Lúcia Lima
Craig, Russell
Format: Journal Article
Language: English
Place of publication: Elsevier Inc 2012
Elsevier
published in: Journal of international accounting, auditing & taxation Vol. 21; no. 2; pp. 169 - 184
Data of publication: 2012
ISSN: 1061-9518
1879-1603
EISSN: 1879-1603
Discipline: Business
Political Science
Subjects:
Online Access: available in Bonn?
Database: CrossRef
OpenAIRE
Database information Databases - DBIS