Accounting policy and institutional pressures in subsidiaries : the case of EstoniaAlver, Lehte; Thomsen, Jeanette; Alver, Jaan; Sundgaard, Elin; Talpas, LiisProceedings of the 3rd Annual International Conference on Accounting and Finance (AF 2013) : 20-21 May 2013, Bangkok, Thailand2013 / p. 118-121