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The Impact of IFRS Adoption on Earnings Management in Russia

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  • T.N. Malofeeva

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.

Suggested Citation

  • T.N. Malofeeva, 2018. "The Impact of IFRS Adoption on Earnings Management in Russia," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 147-164.
    • Handle: RePEc:ers:journl:v:xxi:y:2018:i:2:p:147-164
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    1. E.M. Akhmetshin & N.A. Prodanova & L.B. Trofimova & P.S. Probin & O.G. Grigorieva & V.V. Smirnova, 2018. "Institutional Analysis of the Regulatory and Legal Framework for Financial Reporting Control in Russia," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 3), pages 130-141.
    2. Temitope Esther OYENEYE & Mathew Idowu ABIMBOYE & Foluke Rachael ODUWOLE & Uwalomwa UWUIGBE, 2023. "Ifrs Adoption And Earnings Management Practices: Evidence From Nigerian Listed Consumer Goods Companies," Business & Management Compass, University of Economics Varna, issue 4, pages 286-297.
    3. Nimat Etim Asuquo Mikail & Dr. Ibrahim A. Yakassai & Prof. Emeka E. Ene, 2024. "Effect of IFRS Convergence on Real Earnings Management in Nigerian Manufacturing Firms," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(6), pages 867-877, June.

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    More about this item

    Keywords

    IFRS; earnings management; IFRS adoption; quality of financial statements; Russian companies. JEL Code: M14; M40.;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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