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Keywords: Accounting regulator
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Journal Articles
Explaining IFRS reluctance with case study vignettes
Available to Purchase
Journal of Financial Reporting and Accounting (2025) 23 (3): 1322–1341.
Published: 14 March 2023
... reasons for shunning early IFRS adoption were found to be frequent changes in regulations, insufficient benefits from adopting IFRS and the undermining of comparability across companies, compounded with scarce preparation time. Further, this study found that the Taiwanese accounting regulator’s reluctance...
