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Full-Text Articles in Business
An Analysis Of Social Factors Influencing The Adoption Of International Financial Reporting Standards, Jeffrey J. Archambault, Marie E. Archambault
An Analysis Of Social Factors Influencing The Adoption Of International Financial Reporting Standards, Jeffrey J. Archambault, Marie E. Archambault
Marie E. Archambault
his paper examines the decision of 120 countries to permit or not to permit the use of International Financial Reporting Standards (IFRS) for listed companies incorporated within their borders. An empirical model is developed considering variables related to culture, political systems and economic systems of the countries. Least squares regression was used to examine which variables significantly influence the decision to allow the use of IFRS. The results from this regression indicate that literacy rates and net import activity positively influence the decision to allow IFRS. Less economically developed countries were also shown to be more likely to allow IFRS. …
An Analysis Of Social Factors Influencing The Adoption Of International Financial Reporting Standards, Jeffrey J. Archambault, Marie E. Archambault
An Analysis Of Social Factors Influencing The Adoption Of International Financial Reporting Standards, Jeffrey J. Archambault, Marie E. Archambault
Jeffrey Archambault
his paper examines the decision of 120 countries to permit or not to permit the use of International Financial Reporting Standards (IFRS) for listed companies incorporated within their borders. An empirical model is developed considering variables related to culture, political systems and economic systems of the countries. Least squares regression was used to examine which variables significantly influence the decision to allow the use of IFRS. The results from this regression indicate that literacy rates and net import activity positively influence the decision to allow IFRS. Less economically developed countries were also shown to be more likely to allow IFRS. …
A Sustainable Future, David A. Bainbridge
A Sustainable Future, David A. Bainbridge
David A Bainbridge
A key step toward a more sustainable future is beginning the discussion of what this would entail. What are the defining characteristics of sustainability? How could we get there? What benefits and costs might this involve?
The Urge To Merge: Accounting Firm Mergers, Mark E. Pickering
The Urge To Merge: Accounting Firm Mergers, Mark E. Pickering
Mark E Pickering
The article focuses on the significance of merger and acquisitions for accounting firms in Australia. According to the author, the expected benefits of mergers include geographic expansions, gaining scale, adding new services, gaining access to capabilities and addressing issues in one or both firms. It is stated that the possibilities of a successful merger can be developed through merger benefit adjustments, merger-fit and integration approach.