1. OAR@UM
  2. External Research Collection
  3. Social Sciences
  4. Finance
  5. European Research Studies Journal
  6. 2018
  7. European Research Studies Journal, Volume 21, Issue 2
Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/33347
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dc.contributor.authorMalofeeva, T. N.-
dc.date.accessioned2018-09-03T10:00:14Z-
dc.date.available2018-09-03T10:00:14Z-
dc.date.issued2018-
dc.identifier.citationMalofeeva, T. N. (2018). The impact of IFRS adoption on earnings management in Russia. European Research Studies Journal, 21(2), 147-164.en_GB
dc.identifier.issn11082976-
dc.identifier.urihttps://www.um.edu.mt/library/oar//handle/123456789/33347-
dc.description.abstractThe purpose of this study is to examine the effect of International Financial Reporting Standards (IFRS) adoption on the frequency of earnings management in Russia according to accruals-based approach. The empirical analysis employs the linear regression model which includes a dependent variable (discretionary accruals), an independent variable (accounting standards) and some control variables. The sample used for the analysis contains 361 observations of Russian public companies from various industries during the period from 2010 to 2015. It is anticipated to obtain the result showing that earnings management is intensified after IFRS implementation.en_GB
dc.language.isoenen_GB
dc.publisherUniversity of Piraeus. International Strategic Management Associationen_GB
dc.rightsinfo:eu-repo/semantics/openAccessen_GB
dc.subjectEconomic development -- Russiaen_GB
dc.subjectFinancial statements -- Russiaen_GB
dc.subjectAccounting -- Standards -- Russiaen_GB
dc.subjectFinancial statements -- Standards -- Russiaen_GB
dc.subjectEarnings management -- Russiaen_GB
dc.subjectBusiness enterprises -- Russiaen_GB
dc.titleThe impact of IFRS adoption on earnings management in Russiaen_GB
dc.typearticleen_GB
dc.rights.holderThe copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.en_GB
dc.description.reviewedpeer-revieweden_GB
dc.publication.titleEuropean Research Studies Journalen_GB
Appears in Collections:European Research Studies Journal, Volume 21, Issue 2

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