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Legitimacy theory may explain the failure of global adoption of IFRS : the case of Europe and the U.S.

De Luca, Francesco; Prather-Kinsey, Jenice - In: Journal of management & governance 22 (2018) 3, pp. 501-534

Persistent link: https://www.econbiz.de/10011919394

Partizipation und Legitimation in der internationalen Rechnungslegung

Steinebach, Oliver - 2019

Persistent link: https://www.econbiz.de/10012108306

Zur Interpretation von internationalen Rechnungslegungsstandards: das Problem "hybrider Rechtsfortbildung"

Kirchner, Christian - In: Kritisches zu Rechnungslegung und …, (pp. 201-217). 2005

Persistent link: https://www.econbiz.de/10003197562

Global Trade Governance and Informal Voluntary Standards : The Socio-Normative Analysis of Legitimacy of the ISO

Aseeva, Anna - 2019

This chapter mainly focuses on the International Organisation for Standardisation (ISO) standards. Companies generally voluntarily adopt those in order to carry a "social" license to operate, as today it is the way to underline their good governance credentials. In transboundary trade...

Persistent link: https://www.econbiz.de/10014118813

The Rise of Voluntary Carbon Offset Standards : Self-Regulation, Legitimacy and Multi-Scalar Governance

Bumpus, Adam G.; Liverman, Diana M.; Lovell, Heather - 2014

respond to criticisms and to anticipate and steer government rules. These standards aim to provide a legitimacy that can … regulation of the voluntary market in the UK. These raise important issues about authority and legitimacy, and rescaling of …

Persistent link: https://www.econbiz.de/10014191025