Search Results - subject:"Voluntary adoption"

Voluntary green technology adoption : the effects of regulatory uncertainty and competition

Du, Shaofu; Huang, Chong; Yan, Xia; Tang, Wenzhi - In: European journal of operational research : EJOR 315 (2024) 2, pp. 528-540

Persistent link: https://www.econbiz.de/10014565017

Why global accounting standards diffuse? : An analysis from the lenses of actor-network theory

Caria, Ana; Gomes, Delfina - In: The European accounting review 33 (2024) 1, pp. 335-365

Persistent link: https://www.econbiz.de/10014584327

Adoption of global investment performance standards: Case of ASEAN

Zelikson, Deborah; Shubita, Moade Fawzi; Wu, JunJie - In: Cogent Business & Management 7 (2020) 1, pp. 1-22

Research on voluntary compliance with accepted international standards has paid overwhelming attention to financial reporting standards, but not to investment performance standards. Previous research on the adoption of the Global Investment Performance Standards has overlooked the unique region...

Persistent link: https://www.econbiz.de/10012657114

The value and credit relevance of IFRS versus JGAAP accounting information

Kim, Jonghoon; Koga, Yuya - In: Hitotsubashi journal of commerce and management 53 (2020) 1, pp. 31-48

Persistent link: https://www.econbiz.de/10012659458

Adoption of global investment performance standards : case of ASEAN

Zelikson, Deborah; Shubita, Moade Fawzi; Wu, JunJie - In: Cogent business & management 7 (2020) 1, pp. 1-22

Persistent link: https://www.econbiz.de/10012625848

Voluntary adoption of integrated reporting, effective legal system and the cost of equity

Zaro, Elise; Flores, Eduardo; Fasan, Marco; Murcia, … - In: Corporate governance : international journal of … 22 (2022) 6, pp. 1197-1221

Persistent link: https://www.econbiz.de/10013369357

Is voluntary International Integrated Reporting Framework adoption a step on the sustainability road and does adoption matter to capital markets?

Hsiao, Pei-Chi Kelly; De Villiers, Charl; Scott, Tom - In: Meditari accountancy research 30 (2022) 3, pp. 786-818

Persistent link: https://www.econbiz.de/10013326720

Exploring the decision to adopt International Financial Reporting Standards early : the case of International Financial Reporting Standards 13

Swait, Nakita; Patel, Adnan; Maroun, Warren - In: Journal of economic and financial sciences : JEF 11 (2018) 1, pp. 1-12

Persistent link: https://www.econbiz.de/10012017401

Voluntary adoption of audit committees, ownership structure and firm performance : evidence from Taiwan

Chiu, Junmao; Chung, Huimin; Hung, Shih-Chang - In: Emerging markets, finance & trade : a journal of the … 57 (2021) 5, pp. 1514-1542

Persistent link: https://www.econbiz.de/10012514898

Integrated reporting and agency costs : international evidence from voluntary adopters

Obeng, Victoria A.; Ahmed, Kamran; Cahan, Steven F. - In: The European accounting review 30 (2021) 4, pp. 645-674

Persistent link: https://www.econbiz.de/10012588405