... standards for firms owned by politically driven, non-Western investors. Sustainability disclosure Political ownership Foreign ownership Corporate governance Emerging markets Russia Q5 M14 M41 M42 M48 G34 Shota Rustaveli National Science Foundation , http://dx.doi.org/10.13039...

... the existing literature on the relationship between corporate disclosure and board monitoring, with an emphasis on the moderating role of the institutional environment and firm-level governance. It is also one of the very few studies of corporate disclosure in Russia, an important emerging economy of the early...

... Russia F53 G32 M14 M41 Earnings management refers to the efforts of firms' managers to report the desired levels of earnings. Companies may manipulate earnings to influence stock prices (Cheng et al., 2015 ; McAnally et al., 2008), build “cookie jar” reserves (Fogel...

... 2021 Emerald Publishing Limited Licensed re-use rights only History Language Management accounting Russia Translation Table A1 Background of interviewees Interview number Interviewee's position Interview date Duration (minutes) Location (mode) 1...

... Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Performance budgeting Eexternal/internal accountability Russia Municipality Institutional logics Attention New public management In this regard, theoretically, drawing broadly on institutional logics...

...Sheraz Ahmed Purpose An important objective of corporate governance reforms is to increase transparency. The purpose of this paper is to investigate whether this objective of corporate governance reforms of 2002 was achieved in Russia. Design/methodology/approach This paper utilizes the data...