FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2529386498> ?p ?o ?g. }

• W2529386498 endingPage "66" @default.
• W2529386498 startingPage "50" @default.
• W2529386498 abstract "This paper adopts a multi-issue/multi-period approach to provide new insights into key determinants of constituents’ formal participation in the due process of the International Accounting Standards Board (IASB). Based on an analysis of 8,825 comment letters submitted during the period 2006–2012, we find imbalances in the representation of constituents. Multiple regressions reveal that among various economic and cultural variables equity market capitalization and the society’s level of individualism are the key drivers of the country-level of constituents’ participation, and each variable has explanatory power over the other. The level of constituents’ participation is positively associated with the number of input opportunities offered by a due process document but unrelated to the complexity of a standard-setting project. The results are robust across various sub-samples and to additional sensitivity tests. Our findings indicate threats to the input legitimacy of the IASB and suggest avenues to stimulate constituents’ participation." @default.
• W2529386498 created "2016-10-14" @default.
• W2529386498 creator A5015599304 @default.
• W2529386498 creator A5073146747 @default.
• W2529386498 date "2016-01-01" @default.
• W2529386498 modified "2023-10-17" @default.
• W2529386498 title "Constituents’ formal participation in the IASB’s due process: New insights into the impact of country and due process document characteristics." @default.
• W2529386498 cites W1487525206 @default.
• W2529386498 cites W1517338052 @default.
• W2529386498 cites W1560781297 @default.
• W2529386498 cites W1965868687 @default.
• W2529386498 cites W1974373416 @default.
• W2529386498 cites W1975499182 @default.
• W2529386498 cites W1979998886 @default.
• W2529386498 cites W1989343293 @default.
• W2529386498 cites W1990059968 @default.
• W2529386498 cites W1990073159 @default.
• W2529386498 cites W1995911224 @default.
• W2529386498 cites W1999986641 @default.
• W2529386498 cites W2001620188 @default.
• W2529386498 cites W2018838362 @default.
• W2529386498 cites W2018954482 @default.
• W2529386498 cites W2021907516 @default.
• W2529386498 cites W2027356662 @default.
• W2529386498 cites W2030297088 @default.
• W2529386498 cites W2037352671 @default.
• W2529386498 cites W2042280493 @default.
• W2529386498 cites W2055547084 @default.
• W2529386498 cites W2058141327 @default.
• W2529386498 cites W2062205289 @default.
• W2529386498 cites W2067010064 @default.
• W2529386498 cites W2073994869 @default.
• W2529386498 cites W2086714371 @default.
• W2529386498 cites W2091236839 @default.
• W2529386498 cites W2097760074 @default.
• W2529386498 cites W2098514714 @default.
• W2529386498 cites W2113789463 @default.
• W2529386498 cites W2129079763 @default.
• W2529386498 cites W2134625341 @default.
• W2529386498 cites W2138612700 @default.
• W2529386498 cites W2162412465 @default.
• W2529386498 cites W2342829941 @default.
• W2529386498 cites W2476349399 @default.
• W2529386498 cites W3123321866 @default.
• W2529386498 cites W3123478659 @default.
• W2529386498 cites W3123926674 @default.
• W2529386498 cites W3123934265 @default.
• W2529386498 cites W4206495155 @default.
• W2529386498 cites W4254528586 @default.
• W2529386498 doi "https://doi.org/10.22495/jgr_v5_i3_p6" @default.
• W2529386498 hasPublicationYear "2016" @default.
• W2529386498 type Work @default.
• W2529386498 sameAs 2529386498 @default.
• W2529386498 citedByCount "13" @default.
• W2529386498 countsByYear W25293864982016 @default.
• W2529386498 countsByYear W25293864982017 @default.
• W2529386498 countsByYear W25293864982018 @default.
• W2529386498 countsByYear W25293864982019 @default.
• W2529386498 countsByYear W25293864982020 @default.
• W2529386498 countsByYear W25293864982021 @default.
• W2529386498 countsByYear W25293864982022 @default.
• W2529386498 countsByYear W25293864982023 @default.
• W2529386498 crossrefType "journal-article" @default.
• W2529386498 hasAuthorship W2529386498A5015599304 @default.
• W2529386498 hasAuthorship W2529386498A5073146747 @default.
• W2529386498 hasBestOaLocation W25293864981 @default.
• W2529386498 hasConcept C111472728 @default.
• W2529386498 hasConcept C111919701 @default.
• W2529386498 hasConcept C121955636 @default.
• W2529386498 hasConcept C138885662 @default.
• W2529386498 hasConcept C144133560 @default.
• W2529386498 hasConcept C166957645 @default.
• W2529386498 hasConcept C17022365 @default.
• W2529386498 hasConcept C17744445 @default.
• W2529386498 hasConcept C193445137 @default.
• W2529386498 hasConcept C199539241 @default.
• W2529386498 hasConcept C199728807 @default.
• W2529386498 hasConcept C205649164 @default.
• W2529386498 hasConcept C2776359362 @default.
• W2529386498 hasConcept C2777402642 @default.
• W2529386498 hasConcept C2779137862 @default.
• W2529386498 hasConcept C2779343474 @default.
• W2529386498 hasConcept C2780299701 @default.
• W2529386498 hasConcept C41008148 @default.
• W2529386498 hasConcept C41895202 @default.
• W2529386498 hasConcept C46295352 @default.
• W2529386498 hasConcept C94625758 @default.
• W2529386498 hasConcept C98045186 @default.
• W2529386498 hasConceptScore W2529386498C111472728 @default.
• W2529386498 hasConceptScore W2529386498C111919701 @default.
• W2529386498 hasConceptScore W2529386498C121955636 @default.
• W2529386498 hasConceptScore W2529386498C138885662 @default.
• W2529386498 hasConceptScore W2529386498C144133560 @default.
• W2529386498 hasConceptScore W2529386498C166957645 @default.
• W2529386498 hasConceptScore W2529386498C17022365 @default.
• W2529386498 hasConceptScore W2529386498C17744445 @default.
• W2529386498 hasConceptScore W2529386498C193445137 @default.
• W2529386498 hasConceptScore W2529386498C199539241 @default.

• next