The Role of Business Environment Indicators in Determining the Level of IFRS Adoption: An Empirical and Comparative Study. The Arab Journal of Administration, Cairo, v. 39, n. 1, p. 45–64, 2019. DOI: 10.21608/aja.2019.27746. Disponível em: https://ajajournal.org/index.php/aja/article/view/441. Acesso em: 29 apr. 2026.