TITLE

AN INVESTIGATION OF THE DECISION INFLUENCES THAT LEAD NATIONS TO ADOPT AND REQUIRE IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS

AUTHOR(S)
Johnson, Gary G.; Hicks, Mary Beth
PUB. DATE
September 2012
SOURCE
International Journal of Business, Accounting, & Finance;Fall2012, Vol. 6 Issue 2, p116
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article presents a study on the impact of decision making influencers on a country's decision to adopt and implement international accounting rules. It mentions that the said influencers are identified as risk aversion, political stability and national ethics. It also notes the insignificance of risk aversion between non-adopters and international financial reporting standards (IFRS) adopters.
ACCESSION #
83173539

 

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