The adoption of US GAAP by French firms before the creation of the International Accounting Standard Committee: an institutional explanation

By P. Touron. 2005

130 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Organizational Behavior and Human Resource Management

View Paper: https://www.semanticscholar.org/paper/2cac419e8a6592ba1cf235168107a2e3345b7cf2

Citations in the corpus

• Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal – Institutional logics and strategic responses (2012, unknown): “…legal protection of investors, quality of national accounting standards, development of financial markets, and aspects of legitimacy) (Collin, Tagesson, Andersson, Cato, & Hansson, 2009; Cuijpers & Buijink, 2005; Francis, Khurana, Martin, & Pereira, 2008; Renders & Gaeremynck, 2007; Touron, 2005).”