Narktabtee, K., and S. Patpanichchot. “The Impact Of Country-Level Vs Firm-Level Factors On The Effectiveness Of IFRS Adoption: The Case Of European Union”. International Business & Economics Research Journal (IBER), vol. 10, no. 10, Sept. 2011, pp. 79-92, doi:10.19030/iber.v10i10.5985.