Keywords: Strong structuration theory
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Journal Articles
Journal Articles
Journal of Applied Accounting Research (2018) 19 (4): 483–499.
Published: 12 November 2018
...Khaldoon Al-Htaybat Purpose The purpose of this paper is to investigate the change of the Jordanian corporate reporting requirements in 1998. The reasons as to why International Financial Reporting Standards (IFRS) were adopted in Jordan are outlined on the basis of strong structuration theory’s...

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