2012
DOI: 10.1111/j.1467-8683.2012.00927.x
|View full text |Cite
|
Sign up to set email alerts
|

Complexity and Dual Institutionality: The Case of IFRS Adoption in Russia

Abstract: Manuscript Type Empirical Research Questions/Issue The widespread adoption of International Financial Reporting Standards (IFRS) by many transition economies is expected to contribute to greater transparency in financial reporting. However, the business environment in many of these countries is associated with institutional voids and ongoing economic and institutional change. Organizations operating in this environment face considerable institutional complexity due to influences from incongruent institutional … Show more

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...
1
1
1
1

Citation Types

0
18
0
1

Year Published

2015
2015
2023
2023

Publication Types

Select...
8
2

Relationship

2
8

Authors

Journals

citations
Cited by 32 publications
(19 citation statements)
references
References 76 publications
(121 reference statements)
0
18
0
1
Order By: Relevance
“…T here is a vigorous tradition in economic research underlining the influence of institutional environments on a wide range of corporate governance phenomena. Notable examples concern studies of business behaviors and performances (e.g., Ntim & Soobaroyen, 2013;Zattoni, Pedersen, & Kumar, 2009), corporate governance legitimacy (e.g., Aguilera & Jackson, 2003;Judge, Douglas, & Kutan, 2008), and corporate governance practices (e.g., Aguilera & Cuervo-Cazurra, 2004;Denis & McConnell, 2003), such as the adoption/diffusion of international accounting standards or codes of good governance (Alon, 2013;Judge, Li, & Pinsker, 2010;Zattoni & Cuomo, 2008). Furthermore, a comparative and country-level literature has explored the effects of institutional antecedents on the composition of corporate boards of directors, with particular regard to gender diversity issues (Adams & Kirchmaier, 2013;De Anca, 2008;Grosvold, 2011;Grosvold & Brammer, 2011;Terjesen & Singh, 2008).…”
Section: Introductionmentioning
confidence: 99%
“…T here is a vigorous tradition in economic research underlining the influence of institutional environments on a wide range of corporate governance phenomena. Notable examples concern studies of business behaviors and performances (e.g., Ntim & Soobaroyen, 2013;Zattoni, Pedersen, & Kumar, 2009), corporate governance legitimacy (e.g., Aguilera & Jackson, 2003;Judge, Douglas, & Kutan, 2008), and corporate governance practices (e.g., Aguilera & Cuervo-Cazurra, 2004;Denis & McConnell, 2003), such as the adoption/diffusion of international accounting standards or codes of good governance (Alon, 2013;Judge, Li, & Pinsker, 2010;Zattoni & Cuomo, 2008). Furthermore, a comparative and country-level literature has explored the effects of institutional antecedents on the composition of corporate boards of directors, with particular regard to gender diversity issues (Adams & Kirchmaier, 2013;De Anca, 2008;Grosvold, 2011;Grosvold & Brammer, 2011;Terjesen & Singh, 2008).…”
Section: Introductionmentioning
confidence: 99%
“…On the other hand, a number of cross-national studies found less corruption in countries with higher institutional quality (Li, Moy, Lam, & Chu, 2008;Schaffer & Turley, 2000). Sound institutional structures provide guidelines of what to expect in a particular situation (Alon, 2013;Greenwood, Raynard, Kodeih, Micelotta, & Lounsbury, 2011) and decrease the dominance of unofficial payments in business transactions (Aguilera & Vadera, 2008;Cleveland et al, 2009).…”
Section: Formal Rules and Unofficial Paymentsmentioning
confidence: 99%
“…In addition to IFRS reporting, all listed companies and banks are required to prepare financial statements according to the national regulations (Alon, 2013). Such dual reporting is complex and expensive for the entities.…”
Section: Ifrs Adoption Approach In Russiamentioning
confidence: 99%