New governance modes for Germany's financial reporting system: another retreat of the nation state?

From totalitarianism to capitalism – the case of IFRS adoption in Vietnam

“…In these cases, governments were found to exercise a high degree of control over the accounting profession in their respective jurisdictions. Several studies also used this framework to research changes in the State, Market, and Community arrangement and the transformation of ‘community’ and ‘state’ principles towards liberalism (Miller, ; Cooper and Robson, ; Volmer et al ., ). The framework has also been used to analyse some issues in accounting regulation such as lobbying for accounting standards (Perry and Noelke, ) and development of accounting standards (Ding et al ., ).…”

Twenty years of ‘Law and Finance’: time to take law seriously

“…For instance, Schiehll and Martins' (2016) review shows that the two main explanatory variables from the LFS, 'legal origin' and the quality of law in terms of 'investor protection,' are by far the most common country-level factors used as independent variables in cross-country governance research in political economy, management, economics, and finance. Specifically, these two explanatory variables are widely used in empirical studies in various fields not only to explain patterns of corporate finance, ownership, and control structures (Volmer et al 2007;Bedu and Montalban 2013;Colli 2013;Callaghan 2015;Lehrer and Celo 2016), but also public administration regimes (Tepe et al 2010), features of national labour markets (Schneider and Karcher 2010;Emmenegger and Marx 2011;Darcillon 2015; all citing Botero et al 2004), the nature and size of the informal sector (Adriaenssen and Hendrickx 2015), and more generally institutionalised trust (Witt and Redding 2013;Huo 2014; citing La Porta et al 1998 and2000). Thus, the LFS has become the dominant legal approach not only in comparative economics, but also in comparative management, international business and corporate governance research (for overviews see Jackson and Deeg 2008;Aguilera and Jackson 2010;Schiehll and Martins 2016).…”

Special issue on ‘IHRM implications of the internationalization of Chinese banking and financial institutions’

“…As such, they need to expend a significant effort in attracting, developing and retaining talented managers and specialists. With increased global business competitiveness and technological growth, banks with international business orientations are under increasing pressure to carefully organize, coordinate and consolidate supervision of their worldwide operations by designing specific HRM strategies and organizational systems in order to meet their clients' demands and enhance competitiveness (NewenhamKahindi, 2011;Volmer, Werner, & Zimmermann, 2007).…”