IFRS Adoption in Pacific island Economies: A Political Perspective

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Boolaky, Pran Krishansing
Hooi, George
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2016
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Abstract

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.

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Journal of Governance and Regulation

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5

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2

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© The Author(s) 2016. This is an Open Access article distributed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (https://creativecommons.org/licenses/by-nc/4.0/), which permits unrestricted, non-commercial use, distribution and reproduction in any medium, providing that the work is properly cited.

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International Accounting

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