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The IFRS Adoption Reform through the Lens of Neoinstitutionalism: The Case of the Russian Federation
16 references·5 citing·36 second hop
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References

  • 1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields38,372 cited
  • 1977Institutionalized Organizations: Formal Structure as Myth and Ceremony28,271 cited
  • 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields25,805 cited
  • 1997Legal Determinants of External Finance9,776 cited
  • 1983The Iron Caged Revisited : Institutional Isomorphism and Collective Rationality in Organizational Fields9,047 cited
  • 1993The New Institutionalism in Organizational Analysis.8,261 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 1987The Adolescence of Institutional Theory3,696 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 2003

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Incentives versus standards: properties of accounting income in four East Asian countries
2,078 cited
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • Cited by

    • 2020The impact of market based institutional reforms on firm strategy and performance: Review and extension69 cited
    • 2020Firm Informativeness, Information Environment, and Accounting Quality in Emerging Countries31 cited
    • 2023IFRS adoption: a systematic review of the underlying theories30 cited
    • 2017IFRS Adoption and Stock Prices of Japanese Firms in Governance System Transition24 cited
    • 2019The impact of accounting reform on accounting quality: Evidence from Nigeria16 cited