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Despite their availability to firms across the world, uptake of global voluntary standards has proceeded unevenly across countries over time. In this article, we seek to provide new insights into how geography shapes these spatio-temporal variations, focusing on two leading examples of codified...
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The XBRL standard was adopted by the Reserve Bank of India (RBI) in the year 2008 as a standard by which the banks that are regulated by the RBI submit regulatory, prudential, supervisory, and other statistical data. This study focuses on estimating the effectiveness of the adoption of the XBRL...
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zu einer Monopolisierung bzw. Standardisierung dieser Märkte. Demgegenüber stehen jüngste empirische Studien, die eine … Dr. Volker Wiedemer Standardisierung und Koexistenz in … 14 1.3 Zwischenfazit und Übergang zum nächsten Kapitel 17 II. Standardisierung und Koexistenz in …
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