Paloma Merello

Faculty of Economics. University of Valencia

Avda Tarongers s/n 46071

Valencia, Valencia 46023

Spain

  • Faculty of Economics. University of Valencia

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Implementation of IFRS in Japan: An Analysis of Voluntary Adoption by Listed Firms

Number of pages: 35 Posted: 18 Mar 2020
Begoña Giner, Paloma Merello, Miho Nakamura and Francisca Pardo
University of Valencia, Faculty of Economics. University of Valencia, Oita University and Universitat de València
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Abstract:

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IFRS adoption, reporting incentives, internationalization, network effect, contagion effect, mimetic isomorphism, Japan