An empirical examination of factors contributing to the adoption of IFRS in developing countries. Journal of Economics, Business, and Accountancy Ventura, [S. l.], v. 18, n. 3, p. 427–438, 2015. DOI: 10.14414/jebav.v18i3.512. Disponível em: https://journal.perbanas.ac.id/index.php/jebav/article/view/512. Acesso em: 9 aug. 2025.