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1-6 of 6
Keywords: Russia
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Journal Articles
Russia's politically motivated foreign ownership and its impact on sustainability disclosure
Available to Purchase
Journal of Accounting in Emerging Economies (2026) 16 (1): 196–231.
Published: 01 January 2026
... 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...
Journal Articles
Board monitoring and corporate disclosure: the role of the institutional environment and firm-level governance
Available to Purchase
Journal of Accounting in Emerging Economies (2025) 15 (1): 138–175.
Published: 13 August 2024
... 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...
Includes: Supplementary data
Journal Articles
CSR disclosure and state ownership: implications for earnings management and market value
Open Access
Journal of Accounting in Emerging Economies (2024) 14 (3): 513–547.
Published: 15 June 2023
... commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode CSR disclosure Earnings management State ownership Tobin's Q Emerging markets Russia...
Journal Articles
Importing a management accounting concept into the Russian language: a case of resistance from Russian academics
Available to Purchase
Journal of Accounting in Emerging Economies (2021) 11 (3): 449–476.
Published: 23 March 2021
...@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...
Journal Articles
Performance budgeting as a “creative distraction” of accountability relations in one Russian municipality
Available to Purchase
Journal of Accounting in Emerging Economies (2020) 10 (3): 399–424.
Published: 14 May 2020
... 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...
Journal Articles
Measuring quality of reported earnings’ response to corporate governance reforms in Russia
Available to Purchase
Journal of Accounting in Emerging Economies (2013) 3 (1): 21–46.
Published: 22 February 2013
...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...
