Artikel
Adoption of global investment performance standards: Case of ASEAN
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 of the Association of Southeast Asian Nations. Using 17 years (1999 to 2015) worth of data from all ten countries, which generates 170 country-year observations for each variable of the study, this paper evaluates whether, and how, social and economic pressures influence the adoption of GIPS in the region in the Institutional Theory lens. The results suggest that social pressure is more impactful than economic pressure on the adoption of GIPS. The findings have generated useful contributions and implications in this vein, and several future research directions have been identified.
- Sprache
-
Englisch
- Erschienen in
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Journal: Cogent Business & Management ; ISSN: 2331-1975 ; Volume: 7 ; Year: 2020 ; Issue: 1 ; Pages: 1-22 ; Abingdon: Taylor & Francis
- Klassifikation
-
Management
Portfolio Choice; Investment Decisions
International Financial Markets
Regional and Urban History: Asia including Middle East
Capitalist Systems: Performance and Prospects
- Thema
-
Global Investment Performance Standards (GIPS)
ASEAN
investment profession
regional integration
voluntary adoption
sustainability reporting
Chartered Financial Analyst (CFA)
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Zelikson, Deborah
Shubita, Moade Fawzi
Wu, JunJie
- Ereignis
-
Veröffentlichung
- (wer)
-
Taylor & Francis
- (wo)
-
Abingdon
- (wann)
-
2020
- DOI
-
doi:10.1080/23311975.2020.1746169
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Zelikson, Deborah
- Shubita, Moade Fawzi
- Wu, JunJie
- Taylor & Francis
Entstanden
- 2020
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