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Legitimacy theory may explain the failure of global adoption of IFRS: the case of Europe and the U.S.

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1 Published in 2018 at "Journal of Management and Governance"

DOI: 10.1007/s10997-018-9409-9

Abstract: We investigate the reasons why “adoption” of one set of globally accepted accounting standards is presently unachievable. By “adoption” we mean that a jurisdiction incorporates IFRS instantly as its national accounting as issued by the… read more here.

Keywords: legitimacy theory; may explain; ifrs; legitimacy ... See more keywords