Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal - Institutional logics and strategic responses

Common explanations for the voluntary adoption of International Financial Reporting Standards (IFRS) have been based on economic efficiency arguments. This paper introduces new theoretical arguments to explain how institutional pressures influence decisions to adopt IFRS voluntarily. Through recours...

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Bibliographic details
Main Author: Guerreiro, Marta Silva
Rodrigues, Lúcia Lima
Craig, Russell J
Format: Journal Article
Language: English
Place of publication: Pergamon 01.10.2012
Data of publication: 2012-10
Subjects:
Online Access: available in Bonn?
Database: Victoria University Institutional Repository
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