Search results

This article aims to focus on social structures and national and international factors as they influence international adoption. Special attention is paid to the impact of media, social welfare policies, legislation, and international monitoring groups on international adoption.

The article reviews relevant literature in sociology, social work, and the media. Much of the focus is on adoption in the USA since it has the largest number of internationally adopted children.

International adoption is becoming more common and is likely to continue to do so despite the concerns of some countries, some minority groups, and international monitoring agencies regarding trafficking in children, cultural genocide, and social justice issues related to transracial/intercultural adoption.

Adoption has generally been studied by social workers, psychologists and others concerned with its impact on the individual adoptee, birth mother and adoptive family. This article presents a sociological perspective of international adoption and considers its implications for families. The article is useful for policy makers, practitioners and others concerned with the occurrence of international adoption and its potential consequences.

This study aims to investigate the impact of the adoption of international accounting and auditing standards on corruption perception. In addition, this study examines the strength of auditing and reporting standards (SARS) that mediate the relationship.

Agency theory and bonding theory were applied in this paper to investigate the impact of the adoption of international accounting and auditing standards on corruption perception. Data from 130 countries during three years were collected from Transparency International, Worldwide Governance Indicators, International Federation of Accountants, World Economic Forum, World Bank, Freedom House and World Justice Project. Hypotheses were tested using partial least squares structural equation modeling.

The results show a positive impact of the adoption of international accounting and auditing standards on corruption perception, directly and indirectly, through the SARS.

The results provide an insight into corruption eradication strategy through the adoption of international accounting and auditing standards and strengthen the auditing and reporting standards.

This study is distinctive, as no study has yet examined the impact of the adoption of international accounting standards construct, which contains International Financial Reporting Standards and International Standards on Auditing, on the corruption perception. The corruption perception construct is developed by combining the corruption perception index and the control of corruption indicators.

The study aims at reviewing a synthesis of disclosure, transparency, and International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Prior research overwhelmingly supports that the IFRS adoption or effective implementation of IFRS will enhance high-quality financial reporting, transparency, enhance the country’s investment environment, and foreign direct investment (FDI) (Dayanandan, Donker, Ivanof, & Karahan, 2016; Gláserová, 2013; Muniandy & Ali, 2012). However, some researchers provide conflicting evidence that developing countries implementing IFRS are probably not going to encounter higher FDI inflows (Gheorghe, 2009; Lasmin, 2012). It has also been argued that the IFRS adoption decreases the management earnings in countries with high levels of financial disclosure. In general, the study indicates that the adoption of IFRS has improved the financial reporting quality. The common law countries have strong rules to protect investors, strict legal enforcement, and high levels of transparency of financial information. From the extensive structured review of literature using the Scopus database tool, the study reviewed 105 articles, and in particular, the topic-related 94 articles were analysed. All 94 articles were retrieved from a range of 59 journals. Most of the articles (77 of 94) were published 2010–2018. The top five journals based on the citations are Journal of Accounting Research (187 citations), Abacus (125 citations), European Accounting Review (107 citations), Journal of Accounting and Economics (78 citations), and Accounting and Business Research (66 citations). The most-cited authors are Daske, Hail, Leuz, and Verdi (2013); Daske and Gebhardt (2006); and Brüggemann, Hitz, and Sellhorn (2013). Surprisingly, 65 of 94 articles did not utilise the theory. In particular, four theories have been used frequently: agency theory (15), economic theory (5), signalling theory (2), and accounting theory (2). The study calls for future research on the theoretical implications and policy-related research on disclosure and transparency which may inform the local and international standard setters.

We discuss adoption as a diverse family structure in America. Adoption has existed in some form throughout the history with the portrayal varying by historical epoch. Adoption has been both disparaged and idealized to perpetuate the interest of elite players. This chapter discusses adoption in terms of the changing demographic which 21st century families face. In this manuscript, we first discuss the history of adoption in the United States including its impact as social control of premarital sex. Then the three players in the adoption triad are discussed and analyzed. Finally, we highlight how demographics of race, class, gender, and sexuality impact the adoption experience by 21st century families. Specifically, we explore the recent National Survey of Adoptive Parents from the United States Center for Disease Control and look at the modern adoption experience

The paper analyzes four cases of IAS adoption (Aérospatiale in 1989; Usinor in 1991; Coflexip in 1993; and Péchiney in 1995) to better understand the instructional logics behind the use of alternative or additional standards by French companies in the early 1990s.

The study employs multiple case studies to explain how and why the heterogeneity of adoption (IAS versus US GAAP) is a response to institutional complexity.

This research shows that French companies adopted IAS as long as they were not required to use US GAAP by their financial backers. The results highlight how the companies combine logics to respond to the complexification of the field. The authors outline how endorsement of logics by outside carriers (auditors, financial analysts, stock exchange commissions) and framing of logics by managers evolve in time and space within this complexification process.

This study contributes to the institutional complexity literature in that it focuses on distinct organizational responses to multiple institutional logics. More precisely, the choice of standards in primary consolidated accounts are viewed as an organizational response to compatible and conflicting demands from several levels: home countries, transnational areas and host countries with the aim of raising funds in the US.

This research makes a distinct link between institutional complexity and international accounting standards and US GAAP.

The purpose of this paper is to analyze the impact of IFRS mandatory adoption on accounting conservatism and to shed light on the drivers of such impact.

Using a sample of listed firms for five Latin American countries, the authors analyze the relation between mandatory adoption of International Financial Reporting Standards and the conditional accounting conservatism of earnings.

The authors find evidence that IFRS adoption boosts earnings conservatism. This result is robust and heterogeneous. The results also show that the effect of IFRS differs across firms and countries. Specifically, the impact of IFRS adoption is higher for low-earnings-quality firms and for firms with high levels of investment opportunities.

The results suggest that IFRS adoption in Latin America has enhanced comparability of financial information both across and within countries.

This paper contributes to the literature by providing new evidence on the drivers of the impacts of IFRS adoption in emerging markets.

Este artículo analiza el impacto de la adopción obligatoria de las Normas Internacionales de Información contable (IFRS o NIIF) en el conservadurismo contable y aclara los determinantes de dicho impacto.

Usamos una muestra de empresas listadas en cinco países latinoamericanos para analizar la relación entre la adopción obligatoria de IFRS y el conservadurismo contable condicional.

Encontramos evidencia de que la adopción de IFRS aumenta el conservadurismo contable. Este resultado es robusto y heterogéneo. Nuestros resultados también muestran que el efecto de IFRS en conservadurismo difiere entre empresas y países. En particular, el impacto de IFRS es mayor para firmas con baja calidad contable y altos niveles de oportunidades de inversión.

Nuestros resultados sugieren que la adopción de IFRS en Latinoamérica fomentó la comparabilidad de los estados financieros tanto intra como entre países.

Nuestro estudio contribuye a la literatura proveyendo evidencia nueva sobre los determinantes de los impactos de la adopción de IFRS en mercados emergentes.

The purpose of this paper is to investigate internet adoption of very small B2B firms in Greece. This study aims to construct a model which will classify companies according to internet activities undertaken and then to explore whether different adoption can be interpreted by business demographics and a limited number of perceived barriers.

This empirical research was carried out by the means of survey focussing on the Greek jewellery industry. Data were submitted to a sequence of statistical analyses resulting to a model of Internet adoption. The model was then bench marked to representative domestic and international adoption patterns.

Firms can be classified into three groups, ranging from non-adopters to relatively mature adopters, similarly to previous patterns of international B2B small to medium enterprises. Business size and type, international cooperation and knowledge with regards to internet proved to be significantly correlated to adoption status.

The paper focusses on one Greek business sector and thus the applicability of its results to cross-type international micro-businesses remains questionable.

The findings of this study can assist company owners to plan their internet strategy, software vendors to target firms by offering tailored solutions and governmental authorities to implement initiatives aiming to confront the highlighted internet adoption disablers.

This is one of a few information and communication technology studies that focus on very small companies and perhaps the only one providing an empirical classification model of internet adoption for this business size.

The purpose of this paper is to identify the factors influencing the scale and nature of intercountry adoption (ICA) between the People’s Republic of China and the USA, and to describe the significance and contribution of each to ICA processes.

A documentary data analysis approach based upon the quantitative grounded theory: first, interpreting available data, and second, conducting a thematic analysis of the literature to generate a theory of key factors.

The results showed that changes in policies, ethical narratives and ideological shifts (principally the rise of nationalism) were highly influential in determining the scale and type of ICAs in successive years.

This paper concluded that China: US ICA is likely to continue only in small numbers with older and special needs children. However, China: US adoptions provide some examples of “best practice”. Understanding the interplay of factors explored theoretically in this study may guide future ICA arrangements between other country pairs.

Although a range of data has been collected on China: US ICA over a number of years, no systematic attempt has been made to link changes in those data to changes in the legal, social or cultural climate in which such adoptions take place. As well as providing new insights into the dynamics of ICA, the paper develops an original method which could be applied to parallel arrangements between other countries.

This paper aims to provide an in-depth examination of the emergent state of financial technology (fintech), particularly emphasizing capital-raising innovations and their implications for international business.

Using the highly influential articles published in fintech, the authors identify the advantages and disadvantages of each significant fintech in the credit, deposit and capital-raising services sector. The authors assess the adoption of these services and the international firm-level implications of their use.

This study highlights fintech’s role in fostering entrepreneurial internationalization, with a particular focus on the impact of crowdfunding, peer-to-peer lending and online banking. A thorough analysis of Google Scholar citations uncovers research gaps and unveils emerging trends bridging international business and fintech. Furthermore, the examination of regulatory efforts presents evidence of a robust positive relationship between global e-commerce legislation and fintech adoption, demonstrating the interconnected nature of these elements in the world of international business.

Fintech research in international business has only taken off in the last five years. Innovations and regulatory developments are continuously evolving.

This study emphasizes the significance of fintech in international business research, addressing its implications on regulatory environments, entrepreneurial internationalization and multinational corporations’ global strategies. By investigating the synergies and applications of various fintech types, the research provides valuable insights for scholars and practitioners, contributing to the advancement of knowledge in the field of international finance.