@PHDTHESIS{alham2017, url = "http://www.theses.fr/2017GREAG006", title = "The impact of institutional factors and culture on IFRS application : essays on comparability and transparency", author = "Al-Hamood, Mundher Jabbar Dagher", year = "2017", note = "Thèse de doctorat dirigée par Dumontier, Pascal Sciences de gestion Université Grenoble Alpes (ComUE) 2017", note = "2017GREAG006", }