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Journal article Open Access Scopus Source The journal / series is indexed in Scopus (SCImago list). The article itself has not been verified. 29 Citations Quartil Q2

Perceptions regarding the implementation of International Financial Reporting Standards in Portugal and Brazil

Silva, Ana Paula , Fontes, Alexandra , Martins, Adelaide
ISLA — Instituto Politécnico de Gestão e Tecnologia
Journal of International Accounting, Auditing and Taxation, Volume 44, 09 2021
DOI: 10.1016/j.intaccaudtax.2021.100416 Handle: /20.500.11960/2816

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Abstract
Abstract not provided by the author or the indexing source.

Keywords

#IFRS #IFRS adoption #accounting standards convergence #coercive isomorphism #loose coupling #decoupling #professional resistance #accounting culture #unlisted firms #emerging markets #portugal #Brazil #International Financial Reporting Standards #Accounting #Context (archaeology) #business

Bibliographic Details

Publication Type Journal article
Publication Year 2021
Journal / Conference / Work Journal of International Accounting, Auditing and Taxation
ISSN 1061-9518
Volume / Issue Vol. 44
Pagination 100416
Quartile (SCImago) Q2
Scopus Indexing Indexed source (via SCImago)

ISLA Authors & Affiliations

A
Ana Paula Martins da Silva
apaulasilva@esce.ipvc.pt ID: BA16-BE06-B89C
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