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Keywords: Theories of economic development
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Journal Articles
Journal of Accounting in Emerging Economies (2015) 5 (1): 70–121.
Published: 02 February 2015
... to require full IFRS adoption. Originality/value – This paper extends previous work of Larson and Kenny (1996) in establishing relationships between standard-setting strategies faced to IFRS and theories of economic development. The authors investigate the effects of these standard-setting strategies...
