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Keywords: Policy feasibility
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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
... Policy feasibility Policy reluctance Stated preferences IFRS, as a modern international standard in accounting, has been widely debated (Singleton-Green, 2015). It remains a very active research area, as testified by the two meta-analyses of adoption of IFRS by Opare et al. (2021...
