Browsing BI Open by Author "Johansen, Sebastian"
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What are the key determinants of adopting IFRS or simplified IFRS for private Norwegian firms?
Johansen, Sebastian; Holten, Arild Andreas Green (Master thesis, 2023)This master thesis researches the determinants of voluntary adoption of International Financial Reporting Standards (IFRS) or simplified IFRS by private Norwegian firms. We hypothesize that Ownership structure, Choice of ...