{"id":"https://openalex.org/W1978900799","doi":"https://doi.org/10.1007/s10614-013-9384-9","title":"A Neo-institutionalist Model of the Diffusion of IFRS Accounting Standards","display_name":"A Neo-institutionalist Model of the Diffusion of IFRS Accounting Standards","publication_year":2013,"publication_date":"2013-05-23","ids":{"openalex":"https://openalex.org/W1978900799","doi":"https://doi.org/10.1007/s10614-013-9384-9","mag":"1978900799"},"language":"en","primary_location":{"id":"doi:10.1007/s10614-013-9384-9","doi":"https://doi.org/10.1007/s10614-013-9384-9","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s10614-013-9384-9","pdf_url":null,"source":{"id":"https://openalex.org/S98984247","display_name":"Computational Economics","issn_l":"0927-7099","issn":["0927-7099","1572-9974"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","dongbi-d","jufo-1","norway-1","poland-40","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Computational Economics","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://hal.science/hal-00719046","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5041636056","display_name":"Dominique Dufour","orcid":"https://orcid.org/0000-0002-7794-8671","observed_orcids":["https://orcid.org/0000-0002-7794-8671"]},"institutions":[{"id":"https://openalex.org/I4387154757","display_name":"Universit\u00e9 Nice Sophia Antipolis","ror":"https://ror.org/02k9vew78","country_code":"FR","type":"education","lineage":["https://openalex.org/I201841394","https://openalex.org/I4387154757"]}],"countries":["FR"],"is_corresponding":false,"raw_author_name":"Dominique Dufour","raw_affiliation_strings":["Nice-Sophia Antipolis University, GRM, EA 4711, Nice, France","Nice-Sophia Antipolis University, GRM, Nice, France EA 4711#TAB#"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Nice-Sophia Antipolis University, GRM, EA 4711, Nice, France","institution_ids":["https://openalex.org/I4387154757"]},{"raw_affiliation_string":"Nice-Sophia Antipolis University, GRM, Nice, France EA 4711#TAB#","institution_ids":["https://openalex.org/I4387154757"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5028589282","display_name":"Pierre Teller","orcid":"https://orcid.org/0000-0002-3084-2837","observed_orcids":["https://orcid.org/0000-0002-3084-2837"]},"institutions":[{"id":"https://openalex.org/I4387154757","display_name":"Universit\u00e9 Nice Sophia Antipolis","ror":"https://ror.org/02k9vew78","country_code":"FR","type":"education","lineage":["https://openalex.org/I201841394","https://openalex.org/I4387154757"]}],"countries":["FR"],"is_corresponding":true,"raw_author_name":"Pierre Teller","raw_affiliation_strings":["Nice-Sophia Antipolis University, GRM, EA 4711, Nice, France","Nice-Sophia Antipolis University, GRM, Nice, France EA 4711#TAB#"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Nice-Sophia Antipolis University, GRM, EA 4711, Nice, France","institution_ids":["https://openalex.org/I4387154757"]},{"raw_affiliation_string":"Nice-Sophia Antipolis University, GRM, Nice, France EA 4711#TAB#","institution_ids":["https://openalex.org/I4387154757"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5076418248","display_name":"Philippe Luu","orcid":"https://orcid.org/0000-0002-9548-9421","observed_orcids":["https://orcid.org/0000-0002-9548-9421"]},"institutions":[{"id":"https://openalex.org/I4387154757","display_name":"Universit\u00e9 Nice Sophia Antipolis","ror":"https://ror.org/02k9vew78","country_code":"FR","type":"education","lineage":["https://openalex.org/I201841394","https://openalex.org/I4387154757"]}],"countries":["FR"],"is_corresponding":false,"raw_author_name":"Philippe Luu","raw_affiliation_strings":["Nice-Sophia Antipolis University, GRM, EA 4711, Nice, France","Nice-Sophia Antipolis University, GRM, Nice, France EA 4711#TAB#"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Nice-Sophia Antipolis University, GRM, EA 4711, Nice, France","institution_ids":["https://openalex.org/I4387154757"]},{"raw_affiliation_string":"Nice-Sophia Antipolis University, GRM, Nice, France EA 4711#TAB#","institution_ids":["https://openalex.org/I4387154757"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5028589282"],"corresponding_institution_ids":["https://openalex.org/I4387154757"],"apc_list":{"value":3290,"currency":"USD","value_usd":3290},"apc_paid":null,"fwci":2.5868,"has_fulltext":false,"cited_by_count":19,"citation_normalized_percentile":{"value":0.92276719,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"44","issue":"1","first_page":"27","last_page":"44"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.3513000011444092,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.3513000011444092,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10344","display_name":"Management and Organizational Studies","score":0.2515000104904175,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.20810000598430634,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/international-financial-reporting-standards","display_name":"IFRS","score":0.8970000147819519},{"id":"https://openalex.org/keywords/accounting-standards-adoption","display_name":"accounting standards adoption","score":0.8080000281333923},{"id":"https://openalex.org/keywords/neo-institutionalism","display_name":"new institutionalism","score":0.8669999837875366},{"id":"https://openalex.org/keywords/multi-agent-simulation","display_name":"multi-agent simulation","score":0.9470000267028809},{"id":"https://openalex.org/keywords/diffusion-models","display_name":"diffusion models","score":0.47699999809265137},{"id":"https://openalex.org/keywords/accounting-standard-setting","display_name":"accounting standard setting","score":0.3140000104904175}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7530282735824585},{"id":"https://openalex.org/C2776359362","wikidata":"https://www.wikidata.org/wiki/Q2145286","display_name":"Representation (politics)","level":3,"score":0.6247984766960144},{"id":"https://openalex.org/C2778587509","wikidata":"https://www.wikidata.org/wiki/Q176831","display_name":"International Financial Reporting Standards","level":2,"score":0.5705217719078064},{"id":"https://openalex.org/C69357855","wikidata":"https://www.wikidata.org/wiki/Q163214","display_name":"Diffusion","level":2,"score":0.5401119589805603},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.5175185203552246},{"id":"https://openalex.org/C187691185","wikidata":"https://www.wikidata.org/wiki/Q2020720","display_name":"Grid","level":2,"score":0.4434839189052582},{"id":"https://openalex.org/C14224292","wikidata":"https://www.wikidata.org/wiki/Q13600188","display_name":"Conceptual framework","level":2,"score":0.4175940752029419},{"id":"https://openalex.org/C144559511","wikidata":"https://www.wikidata.org/wiki/Q2986279","display_name":"Principal (computer security)","level":2,"score":0.41236260533332825},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3956336975097656},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3724365830421448},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.212248295545578},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.17792439460754395},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.15204086899757385},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.1277903914451599},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.08837118744850159},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.07094964385032654},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.0},{"id":"https://openalex.org/C97355855","wikidata":"https://www.wikidata.org/wiki/Q11473","display_name":"Thermodynamics","level":1,"score":0.0},{"id":"https://openalex.org/C2524010","wikidata":"https://www.wikidata.org/wiki/Q8087","display_name":"Geometry","level":1,"score":0.0},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0}],"mesh":[],"locations_count":5,"locations":[{"id":"doi:10.1007/s10614-013-9384-9","doi":"https://doi.org/10.1007/s10614-013-9384-9","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s10614-013-9384-9","pdf_url":null,"source":{"id":"https://openalex.org/S98984247","display_name":"Computational Economics","issn_l":"0927-7099","issn":["0927-7099","1572-9974"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","dongbi-d","jufo-1","norway-1","poland-40","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Computational Economics","raw_type":"journal-article"},{"id":"pmh:oai:HAL:hal-00719046v1","doi":null,"is_oa":true,"landing_page_url":"https://hal.science/hal-00719046","pdf_url":null,"source":{"id":"https://openalex.org/S4306402512","display_name":"HAL","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405252976","host_organization_name":"Centre pour la Communication Scientifique Directe","host_organization_lineage":["https://openalex.org/I4405252976"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Computational Economics, 2014, 44 (1), pp.27-44. ⟨10.1007/s10614-013-9384-9⟩","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:HAL:hal-01462869v1","doi":null,"is_oa":false,"landing_page_url":"https://hal.archives-ouvertes.fr/hal-01462869","pdf_url":null,"source":{"id":"https://openalex.org/S4306402512","display_name":"HAL","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405252976","host_organization_name":"Centre pour la Communication Scientifique Directe","host_organization_lineage":["https://openalex.org/I4405252976"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"\\nISSN: \\n0927-7099","raw_type":"\\ninfo:eu-repo/semantics/article\\n"},{"id":"pmh:oai:RePEc:hal:journl:hal-00719046","doi":null,"is_oa":false,"landing_page_url":"https://hal.science/hal-00719046v1/document","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"},{"id":"pmh:oai:RePEc:kap:compec:v:44:y:2014:i:1:p:27-44","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1007/s10614-013-9384-9","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":{"id":"pmh:oai:HAL:hal-00719046v1","doi":null,"is_oa":true,"landing_page_url":"https://hal.science/hal-00719046","pdf_url":null,"source":{"id":"https://openalex.org/S4306402512","display_name":"HAL","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405252976","host_organization_name":"Centre pour la Communication Scientifique Directe","host_organization_lineage":["https://openalex.org/I4405252976"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Computational Economics, 2014, 44 (1), pp.27-44. ⟨10.1007/s10614-013-9384-9⟩","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"display_name":"Partnerships for the goals","score":0.5,"id":"https://metadata.un.org/sdg/17"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":31,"referenced_works":["https://openalex.org/W1545970450","https://openalex.org/W1586092777","https://openalex.org/W1588177854","https://openalex.org/W1967179990","https://openalex.org/W1968093145","https://openalex.org/W1978521871","https://openalex.org/W1985407327","https://openalex.org/W1990200209","https://openalex.org/W1990411416","https://openalex.org/W1993663609","https://openalex.org/W1994437050","https://openalex.org/W2003486883","https://openalex.org/W2007604509","https://openalex.org/W2026495484","https://openalex.org/W2033412662","https://openalex.org/W2054421486","https://openalex.org/W2063429518","https://openalex.org/W2068251299","https://openalex.org/W2086482821","https://openalex.org/W2101966324","https://openalex.org/W2106650981","https://openalex.org/W2116703433","https://openalex.org/W2141951329","https://openalex.org/W2153310220","https://openalex.org/W2161498670","https://openalex.org/W2334528696","https://openalex.org/W2973282358","https://openalex.org/W3123282572","https://openalex.org/W3123789392","https://openalex.org/W4239374745","https://openalex.org/W6651708945"],"related_works":["https://openalex.org/W3031498041","https://openalex.org/W2170646441","https://openalex.org/W2028255896","https://openalex.org/W2999465272","https://openalex.org/W4283022291","https://openalex.org/W4362720834","https://openalex.org/W2512914519","https://openalex.org/W4220890661","https://openalex.org/W2775415988","https://openalex.org/W403715083"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":5},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":3},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1}],"updated_date":"2026-10-25T09:29:13.331239","created_date":"2016-06-24T00:00:00"}