Earnings Management in Russian Companies: Professional Ethics of Operating Decisions

Authors

DOI:

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

Abstract

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.

Keywords:

earnings management, ethics, financial reporting, accounting, accruals

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References

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Published

2017-12-28

How to Cite

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

Issue

Vol. 15 No. 4 (2017)

Section

Special Section: BRICS, Global Business & Innovation

License

Articles of the Russian Management Journal are open access distributed under the terms of the License Agreement with Saint Petersburg State University, which permits to the authors unrestricted distribution and self-archiving free of charge.