IDEAS home Printed from https://ideas.repec.org/a/taf/oabmxx/v7y2020i1p1746169.html
   My bibliography  Save this article

Adoption of global investment performance standards: Case of ASEAN

Author

Listed:
  • Deborah Zelikson
  • Moade Fawzi Shubita
  • Junjie Wu

Abstract

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.

Suggested Citation

  • Deborah Zelikson & Moade Fawzi Shubita & Junjie Wu, 2020. "Adoption of global investment performance standards: Case of ASEAN," Cogent Business & Management, Taylor & Francis Journals, vol. 7(1), pages 1746169-174, January.
    • Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1746169
    DOI: 10.1080/23311975.2020.1746169
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/23311975.2020.1746169
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/23311975.2020.1746169?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1746169. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://cogentoa.tandfonline.com/OABM20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.