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Keywords: Diffusion
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Journal Articles
International Journal of Accounting and Information Management (2020) 28 (4): 685–701.
Published: 29 May 2020
...Niharika Dayyala; Syed Kashif Raza Zaidi; Kallol Bagchi Purpose This study aims to examine the diffusion pattern of International Financial Reporting Standards (IFRS) into the countries and identifies the channels of diffusion. Design/methodology/approach Data includes 98 countries that made...
