IFRS ADOPTION IN PACIFIC ISLAND ECONOMIES: A POLITICAL PERSPECTIVE
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Pran Boolaky 
, George Hooi
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
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
