Resistance to institutional change through decoupling
This study aims to understand how organisation cope with institutional pressures caused by the implementation of IFRS 3 Business Combinations. Applying an institutional theory, this study proposes that companies might resist the implementation of an impairment-only approach to acquired goodwill, as...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Mediterranean Center of Social and Educational Research (MCSER)
2015
|
| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/18164/1/MJSS%206%204%202015%20531-538.pdf |