What lies behind compliance with operating leases disclosure?

Arimany, Nuria; Fitó, M. Àngels; Moya, Soledad Prats; Orgaz, Neus

doi:10.1080/02102412.2018.1500797

Cited by 6 publications

(8 citation statements)

References 36 publications

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“…Thirty-three studies make no reference to either test (33/70) (I4). For Arimany et al (2018), with their binary/indicator variable, a content validity test is not applicable and we have classified this study as I5. Finally, for the one study using an externally calculated score (Bova & Pereira, 2012) neither test is applicable (hence I6).…”

Section: Validity and Reliability (I1 -I6)mentioning

confidence: 99%

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Compliance with IFRS mandatory disclosure requirements: A structured literature review

Tsalavoutas

Tsoligkas

Evans

2020

Journal of International Accounting, Auditing and Taxation

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Section: Validity and Reliability (I1 -I6)mentioning

confidence: 99%

“…If differences are significant, the areas that resulted in such differences are discussed and resolved before coding continues for the remaining annual reports. Only Arimany et al (2018) examine whether or not a firm discloses an item, by contacting each firm in the sample directly.…”

Section: Validity and Reliability (I1 -I6)mentioning

confidence: 99%

Compliance with IFRS mandatory disclosure requirements: A structured literature review

Tsalavoutas

Tsoligkas

Evans

2020

Journal of International Accounting, Auditing and Taxation

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“…Finally, we need to acknowledge that adoption of IFRS does not necessarily mean full compliance with new accounting standards (Albu et al, 2011;Alon & Dwyer, 2014;Arimany et al, 2018;Irvine, 2008;Judge et al, 2010;Mantzari et al, 2017). As Mir and Rahaman (2005) argue, a highly problematic aspect of the adoption of IFRS centres on the process of implementation.…”

Section: Limitations Of Existing Literature On Ifrs Adoption and Implmentioning

confidence: 99%

“…High quality accounting standards help to increase the quality of financial information only if properly enforced (Arimany, Fitó, Moya, & Orgaz, 2018;Lara, Torres, & Vieira, 2008). The third contribution we make is to bring together various streams of IT thought and current debates in the management and organization literature (Casanovas & Ventresca, 2019;Greenwood, Raynard, Kodeih, Micelotta, & Lounsbury, 2011;Meyer & Höllerer, 2014;4 Micelotta, Lounsbury, & Greenwood, 2017;Raynard, 2016) to propose six research questions as an agenda for future research.…”

Section: Introductionmentioning

confidence: 99%

Institutional theory and IFRS: an agenda for future research

Guerreiro

Rodrigues

Craig

2020

Spanish Journal of Finance and Accounting / Revista Española de

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The full-text may be used and/or reproduced, and given to third parties in any format or medium, without prior permission or charge, for personal research or study, educational, or not-for-prot purposes provided that:• a full bibliographic reference is made to the original source • a link is made to the metadata record in DRO • the full-text is not changed in any way The full-text must not be sold in any format or medium without the formal permission of the copyright holders.Please consult the full DRO policy for further details. AbstractThis paper highlights the capacity for Institutional Theory [IT] to render in-depth understanding of change processes associated with the adoption and implementation of international accounting standards by countries and organizations. Although the fact of requiring the adoption of IFRS could be characterized as a form of coercive power, recent developments in IT help to explore the extent to which adoption and diffusion of IFRS is shaped by three factors: agency, the interests of actors involved in the adoption process, and the role of institutional entrepreneurs and institutional work. We provide a structured review of literature that uses an IT framework in the context of adopting and implementing IFRS. The review brings together various streams of IT and current debates in the management and organization literature. This allows us to outline an agenda for future research that proposes six new research questions for investigation. These research questions are intended to encourage greater regard for the capacity of the theoretical toolkit of institutional logics to explore institutional entrepreneurship, institutional work, and the institutional dynamics of change processes associated with the adoption, maintenance and disruption of accounting systems.

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“…High quality accounting standards help to increase the quality of financial information only if properly enforced (Arimany, Fitó, Moya, & Orgaz, 2018;Lara, Torres, & Vieira, 2008). The third contribution we make is to bring together various streams of IT thought and current debates in the management and organization literature (Casanovas & Ventresca, 2019;Greenwood, Raynard, Kodeih, Micelotta, & Lounsbury, 2011;Meyer & Höllerer, 2014;Micelotta, Lounsbury, & Greenwood, 2017;Raynard, 2016) to propose six research questions as an agenda for future research.…”

Section: Introductionmentioning

confidence: 99%