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Keywords: O55
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Journal Articles
Journal of Accounting in Emerging Economies (2026) 16 (4): 720–749.
Published: 03 April 2025
... and individual categories, thereby enhancing its applicability in similar settings. Issam Benhayoun is the corresponding author and can be contacted at: i.benhayoun@umi.ac.ma IFRS SMEs Diffusion Innovations Adoption Emerging markets M40 M41 L25 O33 O55 G38 The financial...
Includes: Supplementary data
Journal Articles
Journal of Accounting in Emerging Economies (2021) 11 (3): 395–430.
Published: 12 March 2021
.... M41 O55 P27 P31 Q01 Q25 At the economic and political level: this macro level of institutionalisation explains a blending of economic and social political systems that establish and publicise socio-political norms and values to society members (citizens). As shown in the case below...
