title: Earnings Management in Russian Companies: Professional Ethics of Operating Decisions
metadata.name: dc.contributor.author
metadata.value: Leevik, Yulia S.
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2018-02-06T16:07:37Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2018-02-06T16:07:37Z
metadata.lang: -
metadata.name: dc.date.issued
metadata.value: 2017-12
metadata.lang: -
metadata.name: dc.identifier.other
metadata.value: 10.21638/11701/spbu18.2017.409
metadata.lang: -
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/9107
metadata.lang: -
metadata.name: dc.description.abstract
metadata.value: 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.
metadata.lang: en_GB
metadata.name: dc.language.iso
metadata.value: en
metadata.lang: en_GB
metadata.name: dc.publisher
metadata.value: St Petersburg State University
metadata.lang: en_GB
metadata.name: dc.relation.ispartofseries
metadata.value: Russian Management Journal;Volume 15; Issue 4
metadata.lang: -
metadata.name: dc.subject
metadata.value: earnings management
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: ethics
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: financial reporting
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: accounting
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: accruals
metadata.lang: en_GB
metadata.name: dc.title
metadata.value: Earnings Management in Russian Companies: Professional Ethics of Operating Decisions
metadata.lang: en_GB
metadata.name: dc.type
metadata.value: Article
metadata.lang: en_GB
resources.filename: 10-Leevik.pdf
resources.url: https://dspace.spbu.ru/bitstream/11701/9107/1/10-Leevik.pdf
resources.format: Adobe PDF
resources.size: 156,21 kB