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The Effects and Implications of Kazakhstan`s Ado – A Resource Dependence Perspective by Oksana Kim at Abbey's Bookshop,
The Effects and Implications of Kazakhstan`s Ado – A Resource Dependence Perspective
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Oksana Kim Svetlana Vlady

The Effects and Implications of Kazakhstan`s Ado – A Resource Dependence Perspective

Oksana Kim,  Svetlana Vlady

$65.95

Paperback

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English
ibidem-Verlag, Jessica Haunschild u Christian Schon
21 February 2017
Financial reporting, financial statements; International business
Series: Soviet and Post–Soviet Politics and Society
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Despite having an underdeveloped supporting infrastructure and limited resources, Kazakhstan was the first CIS country to require international financial reporting standards in 2004 for banks, and in 2005 for all public companies. What were the economic consequences of this important reform? In the 1990s, Kazakhstan's capital market reforms mirrored those of Russia due to the two countries' cooperating mode driven by a high level of resource interdependence and environmental uncertainty, following the collapse of the Soviet Union. Yet, by 2003, dependence on external donors (the IMF, World Bank) took precedence over interdependence with Russia. As a result, Kazakhstan unilaterally proceeded with adoption of IFRS, while Russia backed up from this initiative. This study reports that Kazakhstan's inflow of foreign direct investments was the greatest among the CIS nations following the adoption of IFRS. In addition, in 2005–11, Kazakhstani public firms' reporting quality was higher than that of the Russian public firms operating in a similar environment but exempt from the IFRS reporting requirement. Kazakhstan was the first CIS nation to repay its external debt ahead of schedule and to receive an investment grade from Moody's rating agency. The book concludes that Western-style capital market reforms-in this emerging market with a not-so-distant communist past-had significantly positive outcomes.?
By:   ,
Imprint:   ibidem-Verlag, Jessica Haunschild u Christian Schon
Country of Publication:   Germany
Dimensions:   Height: 210mm,  Width: 148mm,  Spine: 15mm
Weight:   62g
ISBN:   9783838210377
ISBN 10:   3838210379
Series:   Soviet and Post–Soviet Politics and Society
Pages:   172
Publication Date:  
Audience:   Professional and scholarly ,  Undergraduate
Format:   Paperback
Publisher's Status:   Active

Oksana Kim is associate professor of accounting at Minnesota State University, Mankato. She is an ACCA-certified public accountant and has served on the board of The International Journal of Accounting since 2013. Her papers have appeared in, among other journals, Accounting and Business Research, The International Journal of Accounting, and the Journal of Contemporary Accounting and Economics.

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