{"id":"https://openalex.org/W2896748995","doi":"https://doi.org/10.1108/jfra-06-2016-0054","title":"An institutional theory perspective on non-financial reporting","display_name":"An institutional theory perspective on non-financial reporting","publication_year":2018,"publication_date":"2018-10-19","ids":{"openalex":"https://openalex.org/W2896748995","doi":"https://doi.org/10.1108/jfra-06-2016-0054","mag":"2896748995"},"language":"en","primary_location":{"id":"doi:10.1108/jfra-06-2016-0054","doi":"https://doi.org/10.1108/jfra-06-2016-0054","is_oa":false,"landing_page_url":"https://doi.org/10.1108/jfra-06-2016-0054","pdf_url":null,"source":{"id":"https://openalex.org/S130164084","display_name":"Journal of financial reporting & accounting","issn_l":"1985-2517","issn":["1985-2517","2042-5856"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-2"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Financial Reporting and Accounting","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5014978009","display_name":"Lina Dagilien\u0117","orcid":"https://orcid.org/0000-0001-6564-7663","observed_orcids":["https://orcid.org/0000-0001-6564-7663"]},"institutions":[{"id":"https://openalex.org/I172574986","display_name":"Kaunas University of Technology","ror":"https://ror.org/01me6gb93","country_code":"LT","type":"education","lineage":["https://openalex.org/I172574986"]}],"countries":["LT"],"is_corresponding":false,"raw_author_name":"Lina Dagilien\u0117","raw_affiliation_strings":["Accounting Department, School of Economics and Business, Kaunas University of Technology, Kaunas, Lithuania"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Accounting Department, School of Economics and Business, Kaunas University of Technology, Kaunas, Lithuania","institution_ids":["https://openalex.org/I172574986"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5043184298","display_name":"R\u016bta Nedzinskien\u0117","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I172574986","display_name":"Kaunas University of Technology","ror":"https://ror.org/01me6gb93","country_code":"LT","type":"education","lineage":["https://openalex.org/I172574986"]}],"countries":["LT"],"is_corresponding":false,"raw_author_name":"R\u016bta Nedzinskien\u0117","raw_affiliation_strings":["Accounting Department, School of Economics and Business, Kaunas University of Technology, Kaunas, Lithuania"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Accounting Department, School of Economics and Business, Kaunas University of Technology, Kaunas, Lithuania","institution_ids":["https://openalex.org/I172574986"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I172574986"],"apc_list":null,"apc_paid":null,"fwci":3.3423,"has_fulltext":false,"cited_by_count":37,"citation_normalized_percentile":{"value":0.92949429,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"16","issue":"4","first_page":"490","last_page":"521"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/non-financial-reporting","display_name":"non-financial reporting","score":0.9959999918937683},{"id":"https://openalex.org/keywords/institutional-theory","display_name":"institutional theory","score":0.6740000247955322},{"id":"https://openalex.org/keywords/neo-institutionalism","display_name":"new institutionalism","score":0.9110000133514404},{"id":"https://openalex.org/keywords/voluntary-disclosure","display_name":"voluntary disclosure","score":0.8040000200271606},{"id":"https://openalex.org/keywords/disclosure-requirements","display_name":"disclosure requirements","score":0.9710000157356262},{"id":"https://openalex.org/keywords/normative-factors","display_name":"normative factors","score":0.8009999990463257},{"id":"https://openalex.org/keywords/developing-countries","display_name":"developing countries","score":0.7020000219345093},{"id":"https://openalex.org/keywords/post-communist-countries","display_name":"post-communist states","score":0.7360000014305115},{"id":"https://openalex.org/keywords/baltic-states","display_name":"Baltic states","score":0.8169999718666077},{"id":"https://openalex.org/keywords/corporate-reporting","display_name":"corporate reporting","score":0.6980000138282776}],"concepts":[{"id":"https://openalex.org/C83864248","wikidata":"https://www.wikidata.org/wiki/Q177323","display_name":"Developing country","level":2,"score":0.6576634049415588},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6183101534843445},{"id":"https://openalex.org/C44725695","wikidata":"https://www.wikidata.org/wiki/Q288156","display_name":"Normative","level":2,"score":0.5943544507026672},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5733275413513184},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.5725204348564148},{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.5623398423194885},{"id":"https://openalex.org/C147887874","wikidata":"https://www.wikidata.org/wiki/Q16252774","display_name":"Institutional theory","level":2,"score":0.4990074634552002},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.4343441426753998},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.382948100566864},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2587570548057556},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.21153482794761658},{"id":"https://openalex.org/C50522688","wikidata":"https://www.wikidata.org/wiki/Q189833","display_name":"Economic growth","level":1,"score":0.1752110719680786},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C11012388","wikidata":"https://www.wikidata.org/wiki/Q170658","display_name":"Creativity","level":2,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/jfra-06-2016-0054","doi":"https://doi.org/10.1108/jfra-06-2016-0054","is_oa":false,"landing_page_url":"https://doi.org/10.1108/jfra-06-2016-0054","pdf_url":null,"source":{"id":"https://openalex.org/S130164084","display_name":"Journal of financial reporting & accounting","issn_l":"1985-2517","issn":["1985-2517","2042-5856"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-2"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Financial Reporting and Accounting","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.47620001435279846,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":67,"referenced_works":["https://openalex.org/W293789467","https://openalex.org/W1497649704","https://openalex.org/W1515624008","https://openalex.org/W1519386933","https://openalex.org/W1535912252","https://openalex.org/W1536870794","https://openalex.org/W1553254941","https://openalex.org/W1590293561","https://openalex.org/W1601424439","https://openalex.org/W1602070842","https://openalex.org/W1815975337","https://openalex.org/W1832242010","https://openalex.org/W1888048515","https://openalex.org/W1966315443","https://openalex.org/W1970497004","https://openalex.org/W1972347729","https://openalex.org/W1972889077","https://openalex.org/W1975637155","https://openalex.org/W1976060236","https://openalex.org/W1976283873","https://openalex.org/W1978142142","https://openalex.org/W1981725450","https://openalex.org/W1981926307","https://openalex.org/W1984070048","https://openalex.org/W1986466391","https://openalex.org/W1988189141","https://openalex.org/W1990342968","https://openalex.org/W1993663609","https://openalex.org/W2005243215","https://openalex.org/W2014459663","https://openalex.org/W2017358961","https://openalex.org/W2024320873","https://openalex.org/W2027032257","https://openalex.org/W2030701346","https://openalex.org/W2032528427","https://openalex.org/W2033602000","https://openalex.org/W2039571223","https://openalex.org/W2044757591","https://openalex.org/W2049949098","https://openalex.org/W2052795891","https://openalex.org/W2053101204","https://openalex.org/W2055013323","https://openalex.org/W2058093166","https://openalex.org/W2059315137","https://openalex.org/W2067404301","https://openalex.org/W2069857911","https://openalex.org/W2075280338","https://openalex.org/W2085163954","https://openalex.org/W2087632432","https://openalex.org/W2088619780","https://openalex.org/W2090561572","https://openalex.org/W2096078663","https://openalex.org/W2102278812","https://openalex.org/W2104540554","https://openalex.org/W2123358332","https://openalex.org/W2125225673","https://openalex.org/W2136936844","https://openalex.org/W2160300065","https://openalex.org/W2468579792","https://openalex.org/W2505754939","https://openalex.org/W2530116890","https://openalex.org/W2532612213","https://openalex.org/W3121311011","https://openalex.org/W3121624766","https://openalex.org/W3122263386","https://openalex.org/W3122534534","https://openalex.org/W3125954055"],"related_works":["https://openalex.org/W7162860129","https://openalex.org/W6948827657","https://openalex.org/W4301936527","https://openalex.org/W2971627134","https://openalex.org/W6890046663","https://openalex.org/W3037013848","https://openalex.org/W4292492298","https://openalex.org/W7154731561","https://openalex.org/W7167588105","https://openalex.org/W3039496727"],"abstract_inverted_index":{"Purpose":[0],"The":[1,18,73,95,104,172,194],"paper":[2,100],"aims":[3],"to":[4,81,113,127,175,183,197,210,219,230],"explore":[5,82],"the":[6,15,24,84,99,131,142,176,198,211,224],"impact":[7,225],"of":[8,21,29,52,76,89,117,144,201,226],"institutional":[9,60,228],"factors":[10,40,65,152,165,229],"on":[11,38,44,203],"non-financial":[12,67,90,187,204,231],"reporting":[13,68,91,159,168,188,205,232],"in":[14,23,32,69,92,98,120,190,233],"Baltic":[16,213],"countries.":[17,71,94,192,235],"vast":[19],"majority":[20],"research":[22,105,195,202],"scientific":[25,220],"literature":[26,221],"references":[27],"practices":[28,88,189,206],"sustainable":[30],"disclosures":[31],"developed":[33],"countries":[34],"with":[35,207],"a":[36,50],"focus":[37],"legal":[39],"and":[41,63,66,147,157,163,179],"their":[42,121],"effect":[43],"corporate":[45,186],"reporting.":[46],"Meanwhile,":[47],"there":[48],"is":[49,101],"lack":[51],"in-depth":[53],"empirical":[54],"data":[55],"for":[56],"identifying":[57],"correlations":[58,138],"between":[59,141],"(mandatory,":[61],"normative":[62,162],"company-specific)":[64],"developing":[70,93,212,234],"Design/methodology/approach":[72],"theoretical":[74],"framework":[75],"neo-institutional":[77],"theory":[78],"was":[79],"applied":[80],"how":[83],"external":[85],"environment":[86],"affects":[87],"approach":[96],"used":[97],"quantitative.":[102],"Findings":[103],"results":[106],"reveal":[107],"that":[108],"if":[109],"companies":[110],"are":[111,124],"likely":[112,126],"disclose":[114,128],"voluntarily":[115],"one":[116],"non-economic":[118,133,158,167],"aspects":[119],"reports,":[122],"they":[123],"also":[125,217],"more":[129],"about":[130],"other":[132],"issues.":[134],"However,":[135],"no":[136],"significant":[137],"were":[139],"detected":[140],"disclosure":[143],"voluntary":[145],"(non-economic)":[146],"mandatory":[148],"(economic)":[149],"aspects.":[150],"Mandatory":[151],"promote":[153,166],"both":[154],"\u2013":[155,160],"economic":[156],"while":[161],"company-specific":[164],"more.":[169],"Practical":[170],"implications":[171],"authors":[173],"contribute":[174],"foreign":[177],"investors":[178],"practitioners":[180],"by":[181,222],"helping":[182],"better":[184],"understand":[185],"post-communistic":[191],"Originality/value":[193],"adds":[196],"growing":[199],"body":[200],"particular":[208],"reference":[209],"context.":[214],"This":[215],"study":[216],"contributes":[218],"exploring":[223],"different":[227]},"counts_by_year":[{"year":2026,"cited_by_count":4},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":11},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":6},{"year":2021,"cited_by_count":6},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2016,"cited_by_count":1}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2018-10-26T00:00:00"}