Network Effects in Countries' Adoption of IFRS

Article English OPEN
Ramanna, Karthik; Sletten, Ewa;
(2014)
  • Publisher: American Accounting Association
  • Related identifiers: doi: 10.2308/accr-50717
  • Subject: international accounting | financial reporting | network effects

If the differences in accounting standards across countries reflect relatively stable institutional differences (e.g., auditing technology, the rule of law, etc.), why did several countries rapidly, albeit in a staggered manner, adopt IFRS over local standards in the 20... View more
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