Earnings Management in Russian Companies: Professional Ethics of Operating Decisions

Авторы

DOI:

https://doi.org/10.21638/11701/spbu18.2017.409

Аннотация

The problem of earnings management is on of most topical issues in accounting practice worldwide. There are many reasons for this phenomenon. In this paper we will follow papers [Fischer, Rosenzweig, 1995; Geiger et al., 2006] to present the results of analysis of a survey of Russian respondents concerning their attitudes on the ethical acceptability of earnings  management. It occurs that Russian respondents’ behavior is different from other countries and we find factors that are associated with these differences. On the other hand, it was found that Russia is not significantly different in earnings management perception from market oriented developed countries.

Ключевые слова:

earnings management, ethics, financial reporting, accounting, accruals

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Библиографические ссылки

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Загрузки

Опубликован

28.12.2017

Как цитировать

Leevik, Y. S. (2017). Earnings Management in Russian Companies: Professional Ethics of Operating Decisions. Российский журнал менеджмента, 15(4), 553–562. https://doi.org/10.21638/11701/spbu18.2017.409

Выпуск

Том 15 № 4 (2017)

Раздел

Special Section: BRICS, Global Business & Innovation

Лицензия

Статьи журнала «Российский журнал менеджмента» находятся в открытом доступе и распространяются в соответствии с условиями Лицензионного Договора с Санкт-Петербургским государственным университетом, который бесплатно предоставляет авторам неограниченное распространение и самостоятельное архивирование.