The Impact of IFRS Adoption on Earnings Management in Russia

T.N. Malofeeva

European Research Studies Journal, 2018, vol. XXI, issue 2, 147-164

Abstract: The 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.

Keywords: IFRS, earnings management, IFRS adoption, quality of financial statements, Russian companies. JEL Code: M14; M40. (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:ers:journl:v:xxi:y:2018:i:2:p:147-164

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