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The development and challenges of Russian corporate governance . I The roles and functions of board of directors / / Oksana Kim ; with a foreword by Sheila M. Puffer
The development and challenges of Russian corporate governance . I The roles and functions of board of directors / / Oksana Kim ; with a foreword by Sheila M. Puffer
Autore Kim Oksana
Pubbl/distr/stampa Stuttgart, Germany : , : Ibidem-Verlag, , [2019]
Descrizione fisica 1 online resource (182 pages)
Disciplina 658.422
Collana Soviet and Post-Soviet Politics and Society
Soggetto topico Directors of corporations - Russia (Federation)
Corporate governance - Law and legislation - Russia (Federation)
Soggetto genere / forma Electronic books.
ISBN 3-8382-7287-0
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNINA-9910493241003321
Kim Oksana  
Stuttgart, Germany : , : Ibidem-Verlag, , [2019]
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
The development and challenges of Russian corporate governance . I The roles and functions of board of directors / / Oksana Kim ; with a foreword by Sheila M. Puffer
The development and challenges of Russian corporate governance . I The roles and functions of board of directors / / Oksana Kim ; with a foreword by Sheila M. Puffer
Autore Kim Oksana
Pubbl/distr/stampa Stuttgart, Germany : , : Ibidem-Verlag, , [2019]
Descrizione fisica 1 online resource (182 pages)
Disciplina 658.422
Collana Soviet and Post-Soviet Politics and Society
Soggetto topico Directors of corporations - Russia (Federation)
Corporate governance - Law and legislation - Russia (Federation)
ISBN 3-8382-7287-0
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNINA-9910793326803321
Kim Oksana  
Stuttgart, Germany : , : Ibidem-Verlag, , [2019]
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
The development and challenges of Russian corporate governance . I The roles and functions of board of directors / / Oksana Kim ; with a foreword by Sheila M. Puffer
The development and challenges of Russian corporate governance . I The roles and functions of board of directors / / Oksana Kim ; with a foreword by Sheila M. Puffer
Autore Kim Oksana
Pubbl/distr/stampa Stuttgart, Germany : , : Ibidem-Verlag, , [2019]
Descrizione fisica 1 online resource (182 pages)
Disciplina 658.422
Collana Soviet and Post-Soviet Politics and Society
Soggetto topico Directors of corporations - Russia (Federation)
Corporate governance - Law and legislation - Russia (Federation)
ISBN 3-8382-7287-0
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNINA-9910816978903321
Kim Oksana  
Stuttgart, Germany : , : Ibidem-Verlag, , [2019]
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
The Development and Challenges of Russian Corporate Governance I : The Roles and Functions of Boards of Directors / / Oksana Kim, Andreas Umland, Sheila M. Puffer
The Development and Challenges of Russian Corporate Governance I : The Roles and Functions of Boards of Directors / / Oksana Kim, Andreas Umland, Sheila M. Puffer
Autore Kim Oksana
Edizione [1st ed.]
Pubbl/distr/stampa Hannover, : ibidem, 2019
Descrizione fisica 1 online resource (182 pages)
Disciplina 658.422
Collana Soviet and Post-Soviet Politics and Society
Soggetto topico Wirtschaft
Management
Unternehmensführung
Russland
Russia
Corporate Governance
Board of Directors
ISBN 9783838272870
3838272870
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Intro -- Contents -- List of Tables -- List of Figures -- Foreword -- Chapter 1 Introduction -- Chapter 2 Corporate governance laws and regulations in Russia: overview and dynamics -- 2.1. National stock exchanges -- 2.2. Laws and regulations outlining the major corporate governance provisions -- 2.3. Accounting standards and reporting requirements. Adoption of IFRS -- 2.4. Implications of the corporate governance reforms for the Russian stock market -- 2.5. Conclusions -- Chapter 3 Board of directors' structure and composition: one- versus two-tier boards -- 3.1. Unitary versus two-tier board structure: overview of the major differences and global practices -- 3.2. Russian public companies' choice to adopt a unitary versus a two-tier board model -- 3.2.1. Data collection process -- 3.2.2. Empirical examination of the impact of the board of directors' structure on a firm's performance and value -- 3.3. Conclusions -- Chapter 4 Cross-listing practices of Russian companies -- 4.1. Reasons to cross-list. Overview of cross-listing theories and empirical findings -- 4.2. Cross-listing practices of Russian companies -- 4.3. Determinants of cross-listing -- 4.4. The impact of cross-listing on a firm's performance and value -- 4.5. Conclusions -- Chapter 5 Nationality diversity on the board of directors of Russian firms -- 5.1. Pros and cons of hiring diverse boards. Literature overview -- 5.2. Foreign accounting/consulting firms and foreign directors: Russian firms' practices -- 5.3. Implications of hiring foreign nationals on the board of directors -- 5.3.1. Summary statistics. Comparison of covariates -- 5.3.2. Foreign directors' impact on the monitoring and advisory functions of the board -- 5.4. Conclusions -- Chapter 6 Gender diversity on the board of directors of Russian public companies.
6.1. Benefits and costs of maintaining gender-diverse boards. Global evidence and literature overview -- 6.2. Female representation on Russian corporate boards -- 6.2.1. Summary statistics. Comparison of covariates -- 6.2.2. The impact of female directors on a firm's performance and value. Mechanisms through which female directors contribute towards the board's activities -- 6.3. Conclusions -- Chapter 7 CEO performance-induced turnover -- 7.1. CEO turnover and a firm's performance. Empirical evidence -- 7.2. CEO performance-turnover sensitivity among Russian public companies -- 7.3. Conclusions -- Chapter 8 Unresolved issues and concluding remarks -- Concluding remarks -- Bibliography.
Record Nr. UNINA-9910965280703321
Kim Oksana  
Hannover, : ibidem, 2019
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
The effects and implications of Kazakhstan's adoption of international financial reporting standards : a resource dependence perspective / / Oksana Kim ; with a foreword by Svetlana Vlady
The effects and implications of Kazakhstan's adoption of international financial reporting standards : a resource dependence perspective / / Oksana Kim ; with a foreword by Svetlana Vlady
Autore Kim Oksana
Pubbl/distr/stampa Stuttgart, Germany : , : Ibidem-Verlag, , [2017]
Descrizione fisica 1 online resource (145 pages) : color illustrations
Disciplina 346.519506648
Soggetto topico Accounting - Standards
Soggetto genere / forma Electronic books.
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNINA-9910493675303321
Kim Oksana  
Stuttgart, Germany : , : Ibidem-Verlag, , [2017]
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
The effects and implications of Kazakhstan's adoption of international financial reporting standards : a resource dependence perspective / / Oksana Kim ; with a foreword by Svetlana Vlady
The effects and implications of Kazakhstan's adoption of international financial reporting standards : a resource dependence perspective / / Oksana Kim ; with a foreword by Svetlana Vlady
Autore Kim Oksana
Pubbl/distr/stampa Stuttgart, Germany : , : Ibidem-Verlag, , [2017]
Descrizione fisica 1 online resource (145 pages) : color illustrations
Disciplina 346.519506648
Soggetto topico Accounting - Standards
ISBN 3-8382-0987-7
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNINA-9910792968103321
Kim Oksana  
Stuttgart, Germany : , : Ibidem-Verlag, , [2017]
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
The effects and implications of Kazakhstan's adoption of international financial reporting standards : a resource dependence perspective / / Oksana Kim ; with a foreword by Svetlana Vlady
The effects and implications of Kazakhstan's adoption of international financial reporting standards : a resource dependence perspective / / Oksana Kim ; with a foreword by Svetlana Vlady
Autore Kim Oksana
Pubbl/distr/stampa Stuttgart, Germany : , : Ibidem-Verlag, , [2017]
Descrizione fisica 1 online resource (145 pages) : color illustrations
Disciplina 346.519506648
Soggetto topico Accounting - Standards
ISBN 3-8382-0987-7
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNINA-9910808523803321
Kim Oksana  
Stuttgart, Germany : , : Ibidem-Verlag, , [2017]
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
The Effects and Implications of Kazakhstan’s Adoption of International Financial Reporting Standards : A Resource Dependence Perspective / / Oksana Kim, Andreas Umland, Svetlana Vady
The Effects and Implications of Kazakhstan’s Adoption of International Financial Reporting Standards : A Resource Dependence Perspective / / Oksana Kim, Andreas Umland, Svetlana Vady
Autore Kim Oksana
Edizione [1st ed.]
Pubbl/distr/stampa Hannover, : ibidem, 2017
Descrizione fisica 1 online resource (145 pages) : color illustrations
Disciplina 346.519506648
Collana Soviet and Post-Soviet Politics and Society
Soggetto topico Kasachstan
IFRS
Finance
ISBN 9783838209876
3838209877
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Intro -- Table of Contents -- List of Tables -- List of Figures -- Foreword -- Chapter 1. Introduction -- Chapter 2. Background information -- 2.1. Kazakhstan's history and development after the collapse of the Soviet Union -- 2.2. Capital market reforms and adoption of International Financial Reporting Standards (IFRS) in Kazakhstan -- 2.2.1. National stock market system -- 2.3. Adoption of International Financial Reporting Standards (IFRS) in Kazakhstan -- Chapter 3. Global adoption of IFRS -- 3.1. History behind the global movement to adopt a uniform set of accounting standards and the evolvement of IFRS -- 3.2. Empirical evidence regarding implementation of IFRS: economic and legal explanations to the degree of success of IFRS adoption -- 3.3. Alternative explanations to the IFRS adoption consequences, not limited by legal andeconomic arguments. Evidence regarding the IFRS adoption benefits for CIS countries -- Chapter 4. Resource dependence theory and its application to Kazakhstan's strategic decision to become the first and early adopter of IFRS within the CIS -- 4.1. The main provisions of the Resource Dependence Theory -- 4.2. Application of the Resource Dependence Theory to Kazakhstan's strategic decision to become the first adopter of IFRS within the CIS -- Chapter 5. Empirical Analyses -- 5.1. Value relevance of reported information in the post-adoption period -- 5.2. Comparison of value relevance of reported information for Kazakhstani and Russian public firms -- 5.3. Examining changes in market efficiency over time, before and after IFRS adoption, using the KASE index -- 5.2.1. Autocorrelation Test -- 5.2.2. The unit root test -- 5.4. Kazakhstani blue chips cross-listed in London: The market reaction to the crosslisting event -- Chapter 6. Future perspectives. -- 6.1. Kazakhstan's success and future perspectives.
6.2. The future of the IFRS reporting practices in Kazakhstan -- Chapter 7. Conclusions -- Bibliography.
Record Nr. UNINA-9910956481803321
Kim Oksana  
Hannover, : ibidem, 2017
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui