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The hunt for international legitimacy : Examining the relationship between internationalization, state ownership, location and CSR reporting of Russian firms
(Elsevier, 2021-04-30)
- article
This paper explores the relationship between internationalization and corporate social responsibility (CSR) communication in Russian firms. Our baseline argument is that internationalization positively affects CSR reporting, ...
Does country environment matter in the relationship between intellectual capital and innovation performance?
(Elsevier, 2021-08-02)
- article
This paper examines how country environment shapes the relationship between firm intellectual capital and its innovation performance. Using survey data from 649 firms in Finland, Spain and Russia complemented by archival ...
Revisiting the intellectual capital research landscape – a systematic literature review
(Routledge, 2020-03-09)
- bookPart
The objective of this systematic literature review (SLR) is to provide insights on intellectual capital (IC) research models in terms of their preference for a single IC element or multiple IC elements, as well as how this ...
Blockchain in accounting research : current trends and emerging topics
(Emerald, 2021-10-19)
- article
Purpose
This paper provides a structured literature review of blockchain in accounting. The authors identify current trends, analyse and critique the key topics of research and discuss the future of this nascent field of ...
Enhancing CSR disclosure through foreign ownership, foreign board members, and cross-listing : Does it work in Russian context?
(Elsevier, 2021-03-01)
- article
This paper examines whether foreign shareholders, foreign board members, and cross-listing, are related to corporate social responsibility (CSR) disclosure in Russia. A sample of 223 Russian listed companies is analyzed ...
Accounting for intangibles and intellectual capital : a literature review from 2000 to 2020
(WileyAccounting and Finance Association of Australia and New Zealand, 2021-01-22)
- article
This article presents the results of a systematic literature review on intangibles and intellectual capital (IC) focusing on articles published in the top 20 accounting journals between 2000 and 2020. We find that North ...
CSR disclosure and state ownership: implications for earnings management and market value
(Emerald, 2023-06-15)
- article
Purpose
This paper explores the relationship between earnings management and firms' value through the moderating effect of the missing elements – corporate social responsibility (CSR) disclosure and state ownership in ...
The relationship between CSR disclosure and accounting conservatism : The role of state ownership
(JAI Press, 2023-03-21)
- article
The literature has explored an association between corporate social responsibility (CSR) disclosure and accounting conservatism. This paper investigates how state ownership moderates this relationship in the context of the ...
The gender composition of corporate boards and firm performance : Evidence from Russia
(Elsevier, 2020-11-05)
- article
This paper studies economic effects of the gender composition of corporate boards, employing a novel longitudinal dataset of publicly traded Russian companies over 1998–2014. Using multiple identification approaches, ...