Institutions and the Regulation of Business—An International Firm-Level Study of Regulatory Compliance Costs

Jong, Gjalt de; Kloeze, Roderick

doi:10.4236/ajibm.2013.36a001

Cited by 4 publications

(2 citation statements)

References 29 publications

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“…As a consequence, institutions organize and operate according to these regulatory demands (Weaver, 2014). Regulation can involve various costs associated not only with non-compliance with the requirements, but also with the incentives and measures needed to facilitate compliance with them (De Jong & Kloeze, 2013; Nielsen & Parker, 2012).…”

Section: University Governance Regulation and Informationmentioning

confidence: 99%

Perceptions on Regulation and Asymmetry of Information as Critical Factors in University Governance in Latin America

et al. 2021

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This article analyzes the results of an inquiry into Latin American university community members’ perceptions about regulatory processes and asymmetries of information, as influential factors in the governance of Latin American universities. It does so, by examining the national laws in Argentina, Brazil, Colombia, Chile, and Mexico. Previous studies in this continent have not considered these aspects and perspectives. Our research found significant differences between countries in terms of the Board of Directors’ capacity to act and the control mechanisms they can employ—which can be interpreted as national differences in the availability of their resources and their regulatory capacities. On the level of asymmetry of information, there are differences between countries, which depend on the position of the university members in their institutions. Thus, regulation and information are important factors when it comes to the governance of Latin American universities, and can explain its’ diversity.

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Section: University Governance Regulation and Informationmentioning

confidence: 99%

Perceptions on Regulation and Asymmetry of Information as Critical Factors in University Governance in Latin America

et al. 2021

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“…Cross-national surveys are perhaps more likely to capture the aggregate impact of these indirect effects of regulation, albeit at the macro-level above that of the individual firm (e.g. Blind, 2012;Duvanova, 2012;de Jong and Kloeze, 2013;Poel et al, 2014;Torriti and Ikpe, 2015).…”

Section: Ijebr 222mentioning

confidence: 99%

The ubiquitous influence of regulation on entrepreneurial action

Kitching

2016

International Journal of Entrepreneurial Behavior &Amp; Research

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Purpose -The purpose is to theorise, and demonstrate empirically, how regulation generates indirect impacts on small companies that arise through the medium of relationships with stakeholders whose actions affect them. Specifically, the article explores how relations with stakeholders shape the process of small company adaptation to statutory financial reporting obligations.Design/methodology/approach -The analysis draws principally on qualitative interview data from small company preparers of abbreviated accounts and their accountants, but also uses survey data to demonstrate the prevalence of the account filing and advisory practices reported in interview.Findings -Small companies' relations with accountants mediate the influence of financial reporting regulation by shaping how firms discover, interpret and adapt to their statutory obligations. Where accountants inform small companies of the option to file abbreviated accounts, or advise them to file such accounts, and clients act on that advice, then relations with accountants mediate the impact of regulation on that business. Accountants typically advise small company clients to file abbreviated accounts as the 'default position', one departed from only in very specific circumstances. Accountants are complicit, therefore, inadvertently or otherwise, in the production of the effects of clients' filing decisions.Originality/value -The study expands our conception of how regulation contributes to entrepreneurial action by focusing on the indirect effects arising for small firms via their relations with the stakeholders with whom they interact. Regulatory regimes are a condition of all forms of entrepreneurial action and the ensuing performance outcomes.Regulation therefore exerts a ubiquitous influence on entrepreneurial action that is substantial, pervasive and enduring. Without reference to the necessary enabling functions of regulation, explanations of entrepreneurial processes remain incomplete.2

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Evaluating the Social Value of Regulatory Reforms

Kitching

Hart²,

Wilson

2015

Investment Climate Reforms: An Independent Evaluation of World Bank Group Support to Reforms of Business Regulations

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This work is a product of the staff of The World Bank with external contributions. The findings, interpretations, and conclusions expressed in this work do not necessarily reflect the views of The World Bank, its Board of Executive Directors, or the governments they represent. The World Bank does not guarantee the accuracy of the data included in this work. The boundaries, colors, denominations, and other information shown on any map in this work do not imply any judgment on the part of The World Bank concerning the legal status of any territory or the endorsement or acceptance of such boundaries. Nothing herein shall constitute or be considered to be a limitation upon or waiver of the privileges and immunities of The World Bank, all of which are specifically reserved.

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Institutions and the Regulation of Business—An International Firm-Level Study of Regulatory Compliance Costs

Cited by 4 publications

References 29 publications

Perceptions on Regulation and Asymmetry of Information as Critical Factors in University Governance in Latin America

Perceptions on Regulation and Asymmetry of Information as Critical Factors in University Governance in Latin America

The ubiquitous influence of regulation on entrepreneurial action

Evaluating the Social Value of Regulatory Reforms

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