In recent years, the phenomena of Sustainable Development have been explored in an extensive bodyof theoretical and empirical research. In order to inform all interested users and to evaluate their own success in achieving the long-term sustainability targets, companies draw up sustainable...

Purpose: The goal of the paper is to analyse the motives that determine the propensity of companies of both developed and developing countries to engage in earnings management on the basis of accounting treatment of R&D costs.Methodology: The final sample analyzed in the paper includes 47...

In the recent years the Russian Government has undertaken serious steps to improve corporate governance practices by introducing the Corporate Code of Governance (CCG) and strengthening the role of corporate boards to monitor top management performance. This paper investigates whether these...

In this paper I perform an empirical investigation into the value relevance of information reported by Russian public firms from two distinct perspectives. First, I document that prior to 2011, investors relied on information incorporated in the book value of equity. The value relevance of...

The study examines the impact of IFRS adoption and concurrent regulatory reforms on the reporting quality of Russian public firms. Unlike much of prior literature focusing on the economic and legal explanations to the IFRS adoption, we build on the neo-institutional theory of DiMaggio and Powell...

A number of studies have examined the relationship between tax collection and various demographic variables. However, until recently most of those studies have involved a United States sample population. The Internal Revenue Service provides demographic data for researchers on a regular basis....

Russia is in the process of converting its accounting system from the old Soviet model to one that resembles the systems found in developed market economies. The country is adopting international financial reporting standards but with a Russian flavor. To make the transition successful it is...

The effect of International Financial Reporting Standards (IFRS) adoption on the level of financial statements comparability was investigated for Russia in the current article. Canada was chosen for comparison due to the close time frame of IFRS adoption, which also allowed comparing the...

We use the Russian invasion of Ukraine as a revelation of the usefulness of ESG ratings to assess corporate socially responsible behaviors abroad. Using data on Stoxx 600 firms’ Russian exposure, pre-invasion Russia-related disclosures, and ESG scores, our findings are threefold. First, we...