The Impact of IFRS Adoption on Earnings Management in Russia
European Research Studies Journal, Volume XXI, Issue 2, 147-164, 2018
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.