IFRS ADOPTION IN PACIFIC ISLAND ECONOMIES: A POLITICAL PERSPECTIVE

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Pran Boolaky ORCID logo, George Hooi

https://doi.org/10.22495/jgr_v5_i2_p3

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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.

Keywords: IFRS Adoption, Pacific Island Economies, Pressure Framework

How to cite this paper: Boolaky, P., & Hooi, G. (2016). IFRS adoption in Pacific Island Economies: A political perspective. Journal of Governance and Regulation, 5(2), 28-33. https://doi.org/10.22495/jgr_v5_i2_p3