Effect of IFRS Adoption on Accounting Quality and Reporting: Evidence From Russia

At present, the question of whether Russian companies should apply International Financial Reporting Standards (IFRS) is quite acute. While in previous years there was a tendency to expand their use, the vector has presently changed. The current situation boils down to the question of whether Russia...

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Bibliografiske detaljer

Principais autores:	Tatiana Malofeeva, Natalia Ulyanova, Alina Dzhioeva
Format:	Artigo
Sprog:	Inglês
Udgivet:	National Research University Higher School of Economics 2025-08-01
Serier:	Корпоративные финансы
Fag:	ifrs earnings management ifrs adoption quality of financial statements
Online adgang:	https://cfjournal.hse.ru/article/view/22448/22790
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