FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W766039078> ?p ?o ?g. }

• W766039078 abstract "Accounting has been regarded as a social and institutional practice, one that is intrinsic to, and constitutive of social relations, rather than derivative or secondary. The manner in which accounting has integrated with so many aspects of social and economic life has long been a continuing concern. Specific accounting events have been examined regarding their conditions of possibility and consequences. The expression “new institutional accounting” is used to capture research advances from the literatures of institutional economics and accounting on how the interactions of market forces, laws, regulations, standards, enforcement activities and other “institutions” affect corporate financial reporting and disclosure outcomes. Recent studies focus on the links between institutions and IFRS. One of the key objectives of the latest studies on IFRS adoption is to explore the differential impact of IFRS adoption across different types of firms and different institutional regimes. This paper explores the links between institutions and financial reporting outcomes with the focus on the links between institutions and IFRS adoption. The main argument proceeded in this paper is that the term “new institutional accounting” is coherent with the institutional nature of accounting while the word “new” denotes the new context in which such nature embeds. In other words, “new institutional accounting” is a new expression for the conventional knowledge about accounting. This new combination indicates an emphasis on the context associated with IFRS adoption, in which accounting is currently deployed." @default.
• W766039078 created "2016-06-24" @default.
• W766039078 creator A5066776681 @default.
• W766039078 date "2015-01-01" @default.
• W766039078 modified "2023-09-27" @default.
• W766039078 title "New Institutional Accounting: Old Wine in New Bottles" @default.
• W766039078 cites W1982637573 @default.
• W766039078 cites W2007502213 @default.
• W766039078 cites W2026921080 @default.
• W766039078 cites W2042834607 @default.
• W766039078 cites W2048941098 @default.
• W766039078 cites W2050886799 @default.
• W766039078 cites W2058048138 @default.
• W766039078 cites W2061214318 @default.
• W766039078 cites W2086440694 @default.
• W766039078 cites W2097488286 @default.
• W766039078 cites W2118600904 @default.
• W766039078 cites W2120744852 @default.
• W766039078 cites W2125035163 @default.
• W766039078 cites W2140662150 @default.
• W766039078 cites W2165854756 @default.
• W766039078 cites W2735071234 @default.
• W766039078 cites W3121769593 @default.
• W766039078 cites W3121951548 @default.
• W766039078 cites W3122148582 @default.
• W766039078 cites W3122489987 @default.
• W766039078 cites W3124302192 @default.
• W766039078 cites W3124747412 @default.
• W766039078 cites W3124859647 @default.
• W766039078 cites W3125717595 @default.
• W766039078 doi "https://doi.org/10.2139/ssrn.2603695" @default.
• W766039078 hasPublicationYear "2015" @default.
• W766039078 type Work @default.
• W766039078 sameAs 766039078 @default.
• W766039078 citedByCount "0" @default.
• W766039078 crossrefType "journal-article" @default.
• W766039078 hasAuthorship W766039078A5066776681 @default.
• W766039078 hasConcept C121955636 @default.
• W766039078 hasConcept C126415523 @default.
• W766039078 hasConcept C128769094 @default.
• W766039078 hasConcept C144133560 @default.
• W766039078 hasConcept C147887874 @default.
• W766039078 hasConcept C151730666 @default.
• W766039078 hasConcept C162324750 @default.
• W766039078 hasConcept C163867264 @default.
• W766039078 hasConcept C17744445 @default.
• W766039078 hasConcept C185592680 @default.
• W766039078 hasConcept C187736073 @default.
• W766039078 hasConcept C190832808 @default.
• W766039078 hasConcept C199539241 @default.
• W766039078 hasConcept C24416426 @default.
• W766039078 hasConcept C2779343474 @default.
• W766039078 hasConcept C2779777834 @default.
• W766039078 hasConcept C2780514539 @default.
• W766039078 hasConcept C544937707 @default.
• W766039078 hasConcept C55493867 @default.
• W766039078 hasConcept C86803240 @default.
• W766039078 hasConcept C98184364 @default.
• W766039078 hasConceptScore W766039078C121955636 @default.
• W766039078 hasConceptScore W766039078C126415523 @default.
• W766039078 hasConceptScore W766039078C128769094 @default.
• W766039078 hasConceptScore W766039078C144133560 @default.
• W766039078 hasConceptScore W766039078C147887874 @default.
• W766039078 hasConceptScore W766039078C151730666 @default.
• W766039078 hasConceptScore W766039078C162324750 @default.
• W766039078 hasConceptScore W766039078C163867264 @default.
• W766039078 hasConceptScore W766039078C17744445 @default.
• W766039078 hasConceptScore W766039078C185592680 @default.
• W766039078 hasConceptScore W766039078C187736073 @default.
• W766039078 hasConceptScore W766039078C190832808 @default.
• W766039078 hasConceptScore W766039078C199539241 @default.
• W766039078 hasConceptScore W766039078C24416426 @default.
• W766039078 hasConceptScore W766039078C2779343474 @default.
• W766039078 hasConceptScore W766039078C2779777834 @default.
• W766039078 hasConceptScore W766039078C2780514539 @default.
• W766039078 hasConceptScore W766039078C544937707 @default.
• W766039078 hasConceptScore W766039078C55493867 @default.
• W766039078 hasConceptScore W766039078C86803240 @default.
• W766039078 hasConceptScore W766039078C98184364 @default.
• W766039078 hasLocation W7660390781 @default.
• W766039078 hasOpenAccess W766039078 @default.
• W766039078 hasPrimaryLocation W7660390781 @default.
• W766039078 hasRelatedWork W1588177854 @default.
• W766039078 hasRelatedWork W1990339166 @default.
• W766039078 hasRelatedWork W2023048660 @default.
• W766039078 hasRelatedWork W2029508863 @default.
• W766039078 hasRelatedWork W2033415610 @default.
• W766039078 hasRelatedWork W2033928080 @default.
• W766039078 hasRelatedWork W2056097642 @default.
• W766039078 hasRelatedWork W2106511593 @default.
• W766039078 hasRelatedWork W2170646441 @default.
• W766039078 hasRelatedWork W2409348046 @default.
• W766039078 hasRelatedWork W2894766107 @default.
• W766039078 hasRelatedWork W2896522951 @default.
• W766039078 hasRelatedWork W2988340769 @default.
• W766039078 hasRelatedWork W3082561718 @default.
• W766039078 hasRelatedWork W3125297419 @default.
• W766039078 hasRelatedWork W3125750740 @default.
• W766039078 hasRelatedWork W3125986210 @default.
• W766039078 hasRelatedWork W3145636741 @default.

• next