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The role of institutional isomorphism in explaining the voluntary IFRS adoption.

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Title: The role of institutional isomorphism in explaining the voluntary IFRS adoption.
Alternate Title: El papel del isomorfismo institucional para explicar la adopción voluntaria de las NIIF.
Authors: Giner, Begoña1 egona.giner@uv.es, Merello, Paloma1, MihoNakamura2, Pardo, Francisca1
Source: Revista de Contabilidad - Spanish Accounting Review. ene-jun2025, Vol. 28 Issue 1, p18-31. 14p.
Database: Business Source Ultimate
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PubType: Academic Journal
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  Data: El papel del isomorfismo institucional para explicar la adopción voluntaria de las NIIF.
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  Data: <searchLink fieldCode="JN" term="%22Revista+de+Contabilidad+-+Spanish+Accounting+Review%22">Revista de Contabilidad - Spanish Accounting Review</searchLink>. ene-jun2025, Vol. 28 Issue 1, p18-31. 14p.
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        Value: 10.6018/rcsar.508231
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      – Code: eng
        Text: English
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              Text: ene-jun2025
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              Y: 2025
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