IFRS ADOPTION IN PACIFIC ISLAND ECONOMIES: A POLITICAL PERSPECTIVE

Pran Boolaky, George Hooi
2016 Journal of Governance and Regulation  
This paper proposes a new paradigm on the adoption of IFRS in island economies specifically in the pacific region. The adapted Scott (2001) institutional pressure framework on IFRS adoption addresses the political independence and political dependence of pacific island economies at three levels namely high, second and low.
doi:10.22495/jgr_v5_i2_p3 fatcat:koow5hlhqbhijflv2cu2u7nfqm