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Keywords: Rogers’ adoption categorization
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Journal Articles
International Journal of Accounting and Information Management (2020) 28 (4): 685–701.
Published: 29 May 2020
... a public commitment to IFRS adoption from 2000 to 2016. Adoptee countries are categorized based on Rogers’ adopter categorizations to understand country characteristics. Innovation diffusion models such as internal influence, external influence and bass diffusion that explain diffusion patterns are applied...
