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, including state law. In this context, legitimacy and reactivity are contingent to their cycle of production and implementation … of legitimacy become entrenched in institutional practices and legal decision-making processes. The article concludes …
Persistent link: https://www.econbiz.de/10012502017
This paper utilises legitimacy theory to explore whether a company's level of profile is related to the company …'s choice of legitimation strategies.Prior applications of legitimacy theory are extended to the examination of CSR disclosure …
Persistent link: https://www.econbiz.de/10012764458
The article addresses the legitimacy of global accounting regulation. In line with other approaches, we relate the … legitimacy of standard setting by the IASB to the process of standard development. We argue that the provision of procedural … elements in the standard setting process that assure responsiveness vis-á-vis constituents is the key to legitimacy. While this …
Persistent link: https://www.econbiz.de/10012993387
In this paper, I investigate whether the use of three voluntary tax reporting practices—the use of a specific tax disclosure guideline, a stand-alone report, and assurance—reflects a substantive or symbolic approach to tax transparency. I use a content analysis methodology built on a...
Persistent link: https://www.econbiz.de/10013189700
Income inequality is rising but there seems to be no clear-cut effect on redistribution preferences, which is inconsistent with expectations of individual utility maximization. To explain this puzzle, recent research focuses on other-regarding motives. This study follows prior theorization...
Persistent link: https://www.econbiz.de/10012107524
legitimacy in trades involving similar goods. It draws on archival, interview, and observational data mainly from NewYork State … legitimacy, thus suggesting a practice-based view of moral markets.The professionals, including a group of “gatekeepers …
Persistent link: https://www.econbiz.de/10014041909
and function of justice-oriented reasoning in the EU legal discourse by deconstructing it from a perspective of legitimacy … justice (AFSJ). I argue that, despite the complicated relationship between the notions of justice and legitimacy, this linkage …. In examining these questions I start by investigating the justice and legitimacy symbiosis in the framework of the …
Persistent link: https://www.econbiz.de/10010382675
impact economic behavior and sheds light on the behavioral mechanisms underlying "rule legitimacy". …
Persistent link: https://www.econbiz.de/10012799508
Persistent link: https://www.econbiz.de/10012167211
Persistent link: https://www.econbiz.de/10012158680