Leaving its Arctic reluctance behind: the re-emergence of U.S. security policy focus towards the European High North and its implications for Norway

Bye, Hilde-Gunn

doi:10.1080/2154896x.2020.1757831

Cited by 5 publications

(5 citation statements)

References 17 publications

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“…We analyze it as an example of policy adoption "reluctance", which is a well-known and studied phenomenon in other fields, e.g. Aggarwal (2009) for trade policy reluctance, Bye (2020) for security policy reluctance, Schiffino et al (2009) for biomedical policy reluctance, to add to the ongoing discussion about the rare voluntary IFRS adoption (Hsu and Reid, 2021b;Pownall and Wieczynska, 2018). Since some countries that were unwilling to adopt IFRS start making efforts to adopt IFRS recently, it is important to understand how companies make decisions of IFRS adoption (Song and Trimble, 2022).…”

Section: Introductionmentioning

confidence: 99%

Explaining IFRS reluctance with case study vignettes

Hsu

Reid

2023

JFRA

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Purpose This study aims to analyze why listed Taiwanese firms uniquely rejected the early adoption of International Financial Reporting Standards (IFRS) in 2012. It investigates the underlying decision-making processes behind this policy reluctance to further understand the continuous phenomenon of rare voluntary IFRS adoption. Design/methodology/approach It reports on fieldwork evidence obtained in situ by in-depth interviewing in Mandarin. It uses qualitative methods, complemented by quantitative cost-benefit metrics of IFRS adoption. It presents five diverse illustrative case-study vignettes, using a judgment sample based on expert opinion. Findings While the net-benefits of implementing IFRS varied across firms, this study’s unanimous finding was that no firms (in the sample or population) adopted IFRS early, despite stated intentions to the contrary. The key reasons for shunning early IFRS adoption were found to be frequent changes in regulations, insufficient benefits from adopting IFRS and the undermining of comparability across companies, compounded with scarce preparation time. Further, this study found that the Taiwanese accounting regulator’s reluctance toward IFRS adoption, partly caused by a long-standing US influence, contributed to this anomalous outcome. Practical implications This study recommends two critical policy changes: more realistic timelines and less frequent regulatory changes. Originality/value To the best of the authors’ knowledge, this is the first study to investigate the reasons behind the anomaly of no early adoption of IFRS in Taiwan, using new primary data and illustrative case studies. Its novelty lies in extending understanding beyond the existing quantitative literature on accounting standards, using new “thick” qualitative evidence on motives for such choices and decision-making processes, which have been neglected in previous work.

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Section: Introductionmentioning

confidence: 99%

Explaining IFRS reluctance with case study vignettes

Hsu

Reid

2023

JFRA

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“…8 The renewed debate on how to defend NATO's northern flank has, as mentioned above, often focused on the strategic air and sea power component of operational and strategic planning. [9][10][11] With respect to discussions on the land-power dimension, this aspect has sometimes been actualized through the execution of high-profile NATO exercises in Norway. Another example would be the discussions related to the rotational presence of US troops in central and Northern Norway the last few years.…”

Section: Introductionmentioning

confidence: 99%

The Strategic Role of Land Power on NATO’s Northern Flank

Wegge

2022

Arctic Review

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The debate about how to defend NATO’s northern flank is closely connected to geographic particularities, the demanding Arctic climate, as well as to ever-evolving technological developments. This research article aims at investigating the role land power plays in this region, with a special focus on northern Norway. Through investigating how structure and composition of land forces matter at the political-strategic level, as well as the role played by allied land forces in Northern Norway, this article seeks to better connect the ongoing debate about the structure of land forces in northern Norway to the political-strategic level. The article seeks to answer the research question by using historical sources and official military documents, as well as qualitative interviews.

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“…Of the various parts of the Arctic, however, it is in the European part (Norway's High North) that the security challenges are greatest. Here, military presence and provocative exercise activity has increased over the last decade (Bruland and Bendixen 2019;Norum 2018). In turn, much of Norway's foreign policy in the North is defined by Russia and Russian actions there.…”

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confidence: 99%

Introduction: Norway's strategic priority

Østhagen¹

2023

Norway’s Arctic Policy

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If you find yourself driving, flying, sailing, or walking northwards in Norway, you will at some point cross the invisible line that is the Arctic Circle (66°33′49.0″ north of the Equator). This Circle marks the point where on the shortest day of the year the sun will not rise all day, and on the longest day of the year the sun will not set. Apart from that, there is initially no marked difference as you make your way from the South to the North. Except that after a while, the nature changes, the population becomes sparser, and even summer days can feel chilly. You have ventured into the Norwegian Arctic, which makes up a third of Norway's land area, almost 8 per cent of the population, and as much as 80 per cent of Norway's maritime domain.The Arctic -or 'High North', as it is called in a Norwegian context 1 -has, since the early 2000s, been Norway's foremost priority in its foreign and security policies. This has to do with three things: Russia, global attention to the region, and economic opportunities. However, the situation looks different now than when Norway first raised the area on the political agenda two decades ago. The melting of sea ice has accelerated. Fish stocks, such as the Norwegian-Arctic cod, are moving further and further north. China has presented an Arctic strategy. The massive project Yamal LNG in Russia has led to increased shipping along the Northern Sea Route. Other hopeful economic projects, such as the Shtokman gas field development, have been shelved. In 2022, Russia invaded Ukraine, marking a watershed in global security affairs with a direct Arctic impact. This book explores these changes and how they have defined and determined Norwegian Arctic policy in the interplay between geopolitics, security, and identity.When the Norwegian High North initiative saw the light of day in the years 2003-05, it was an optimistic promise of increased attention to the North, new economic opportunities, and the strengthening of

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Leaving its Arctic reluctance behind: the re-emergence of U.S. security policy focus towards the European High North and its implications for Norway

Cited by 5 publications

References 17 publications

Explaining IFRS reluctance with case study vignettes

Explaining IFRS reluctance with case study vignettes

The Strategic Role of Land Power on NATO’s Northern Flank

Introduction: Norway's strategic priority

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