Factors influencing the preparedness of large unlisted companies to implement adapted international financial reporting standards in Portugal

The Sistema de Normalização Contabilística [SNC] is the Portuguese title for the corpus of International Financial Reporting Standards [IFRS] that have been adapted for use in Portugal by unlistedcompanies. Based on an analytical framework that draws on aspects of new institutional theory, we survey...

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Bibliographic Details
Main Author: Guerreiro, Marta Alexandra Silva (author)
Other Authors: Rodrigues, Lúcia Lima (author), Craig, Russell (author)
Format: article
Language:eng
Published: 2012
Subjects:
International accounting standards
Companies
Adoption
Portugal
Unlisted
New institutional theory
Online Access:http://hdl.handle.net/1822/20936
Country:Portugal
Oai:oai:repositorium.sdum.uminho.pt:1822/20936

Internet

http://hdl.handle.net/1822/20936

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