...–practice relations, which refers to networks of social positions that incorporate social identity, keeping the agent in place but leaving sufficient space to not be in a deterministic position (Moore and McPhail, 2016). IFRS adoption Strong structuration theory Accounting regulation Stones...

...Oriol Amat; Jordi Perramon; Catherine Gowthorpe Accounting regulation is a highly topical issue for listed companies in Europe. From 1 January 2005 all companies listed in the EU member states have been required to produce financial reports compliant with international accounting standards...