دانلود مقاله ISI انگلیسی شماره 105072
ترجمه فارسی عنوان مقاله

ایزومورفیسم اجباری، هنجاری و مینیمم به عنوان تعیین کننده های تضمین داوطلبانه گزارش های پایداری

عنوان انگلیسی
Coercive, normative and mimetic isomorphism as determinants of the voluntary assurance of sustainability reports
کد مقاله سال انتشار تعداد صفحات مقاله انگلیسی
105072 2017 17 صفحه PDF
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : International Business Review, Volume 26, Issue 1, February 2017, Pages 102-118

ترجمه کلمات کلیدی
تضمین گزارش پایداری، تئوری نهادی، ایزومورفیسم،
کلمات کلیدی انگلیسی
Assurance; Sustainability report; Institutional theory; Isomorphism;
پیش نمایش مقاله
پیش نمایش مقاله  ایزومورفیسم اجباری، هنجاری و مینیمم به عنوان تعیین کننده های تضمین داوطلبانه گزارش های پایداری

چکیده انگلیسی

This study offers an opportunity to understand how country- and industry-specific effects may affect the decision to assure sustainability reports by identifying institutional pressures. Based on neo-institutional theory, the aim of this research is to highlight whether assurance derives from the coercive, normative and mimetic forces related to legal and cultural strength and the industry pressure for assurance, respectively. The panel data analysis of an international sample of 696 companies for the period 2007–2014 shows that voluntary assurance acts as a legitimization tool implemented by companies in response to normative, coercive and mimetic pressures; that is, companies operating in countries that have a greater legal system and cultural development, especially in industries that are greatly concerned about sustainability, are more likely to issue an assurance statement. Moreover, through a two-stage logit model, we respond to the question of which is the relevant institutional factor that causes voluntary assurance to be adopted. Specifically, we evidence that the normative factor is the one that exerts the greatest explanatory power in the assurance demand, followed by coercive pressure.