The development of accounting regulation in iraq and the IFRS adoption decision: An institutional perspective

International Journal of Accounting

Volumn 49, Issue 3, 2014, Pages 371-390

  Hassan, Enas A ^a,b   Rankin, Michaela ^a   Lu, Wei ^a  

^a MONASH UNIVERSITY   (Australia)

^b UNIVERSITY OF DUHOK   (Iraq)

Author keywords

Accounting regulation; Institutional theory; International financial reporting standards (IFRS); Iraq

Indexed keywords

EID: 84908029174     PISSN: 00207063     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.intacc.2014.07.001     Document Type: Article

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