... 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/10.13039/501100004801 FR-25-111 Erekle Pirveli, Timur Uman and Vakhtang Partsvaniya...

... 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...

..., in the developing countries, it is yet not mandatory with some exceptions, e.g. in South Africa and India (see Barth et al., 2017 ; Manchiraju and Rajgopal, 2017 for details). CSR disclosure is not obligatory in Russia; thus, companies only voluntarily reveal information about their CSR activities...

...@rmit.edu.au 03 02 2020 07 08 2020 09 12 2020 16 02 2021 01 03 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only History Language Management accounting Russia Translation We argue that accounting educators need...

... 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...