National Adoption of International Accounting Standards: An Institutional Perspective

By William Q. Judge, Shaomin Li, R. Pinsker. 2010

331 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/43a5582919fbce54ff0c390e771fb7206d7c04ec

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Citations in the corpus

Islamic Governance, National Governance, and Bank Risk Management and Disclosure in MENA Countries (2017, background): “Social (country) level institutions provide a formal and informal platforms that provide legitimate models and standards of acceptable social behaviour (Judge et al., 2008, 2010).”
Social Responsibility and Financial Performance: The Role of Good Corporate Governance (2016, background): “Also of interest, the approach offered by the theoretical institutional perspective developed by Scott (2001), which holds that all social participants seek legitimacy and in so doing help develop legitimate rules within the institutional environment (Judge et al., 2010).”
Good corporate governance in Nigeria: Antecedents, propositions and peculiarities (2015, background): “…(instrumentality) and legitimacy (symbolic) in explaining why firms may engage in good governance practices in an international business environment (Aguilera & Cuervo-Cazurra, 2004; Zattoni & Cuomo, 2008; Judge et al., 2008, 2010; McCarthy & Puffer 2008; Lien et al., 2005; Lau et.al., 2007).”
Corporate Governance and Performance in Socially Responsible Corporations: New Empirical Insights from a Neo‐Institutional Framework (2013, neutral): “Briefly, and at the top of Scott’s model are societal and global institutions, which provide a platform, where what is considered to be possible, acceptable and legitimate models and menus of social behaviour are officially proposed and informally passed (Judge et al., 2008, 2010).”
What drives mandatory and voluntary risk reporting variations across Germany, UK and US? (2015, neutral): “A firm’s choices on whether to engage in disclosure activities are not always directly related or restricted to the economic incentives generated by market forces (e.g., Aguilera and Cuervo-Cazurra, 2004; Chen and Roberts, 2010; Judge, Li, and Pinsker, 2010).”
The impact of intellectual capital on firms' market value and financial performance (2011, background): “Despite that, the inability of most companies to comply with the IAS and the significant cost of such an implementation, still deteriorate the recognition of the intangible assets of every organization ( Judge et al., 2010).”