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 t...

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Autores principales:	Deborah Zelikson, Moade Fawzi Shubita, Junjie Wu
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2020
Materias:	global investment performance standards (gips) asean investment profession regional integration voluntary adoption sustainability reporting chartered financial analyst (cfa) Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/c3339038ec2d475a86e22fd02974e253
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spelling	oai:doaj.org-article:c3339038ec2d475a86e22fd02974e2532021-12-02T15:59:46ZAdoption of global investment performance standards: Case of ASEAN2331-197510.1080/23311975.2020.1746169https://doaj.org/article/c3339038ec2d475a86e22fd02974e2532020-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2020.1746169https://doaj.org/toc/2331-1975Research 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.Deborah ZeliksonMoade Fawzi ShubitaJunjie WuTaylor & Francis Grouparticleglobal investment performance standards (gips)aseaninvestment professionregional integrationvoluntary adoptionsustainability reportingchartered financial analyst (cfa)BusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 7, Iss 1 (2020)
institution	DOAJ
collection	DOAJ
language	EN
topic	global investment performance standards (gips) asean investment profession regional integration voluntary adoption sustainability reporting chartered financial analyst (cfa) Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	global investment performance standards (gips) asean investment profession regional integration voluntary adoption sustainability reporting chartered financial analyst (cfa) Business HF5001-6182 Management. Industrial management HD28-70 Deborah Zelikson Moade Fawzi Shubita Junjie Wu Adoption of global investment performance standards: Case of ASEAN
description	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.
format	article
author	Deborah Zelikson Moade Fawzi Shubita Junjie Wu
author_facet	Deborah Zelikson Moade Fawzi Shubita Junjie Wu
author_sort	Deborah Zelikson
title	Adoption of global investment performance standards: Case of ASEAN
title_short	Adoption of global investment performance standards: Case of ASEAN
title_full	Adoption of global investment performance standards: Case of ASEAN
title_fullStr	Adoption of global investment performance standards: Case of ASEAN
title_full_unstemmed	Adoption of global investment performance standards: Case of ASEAN
title_sort	adoption of global investment performance standards: case of asean
publisher	Taylor & Francis Group
publishDate	2020
url	https://doaj.org/article/c3339038ec2d475a86e22fd02974e253
work_keys_str_mv	AT deborahzelikson adoptionofglobalinvestmentperformancestandardscaseofasean AT moadefawzishubita adoptionofglobalinvestmentperformancestandardscaseofasean AT junjiewu adoptionofglobalinvestmentperformancestandardscaseofasean
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Adoption of global investment performance standards: Case of ASEAN

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