Dolgikh, Tatiana - In: European financial and accounting journal : EFAJ 17 (2022) 1, pp. 7-24
comparability was investigated for Russia in the current article. Canada was chosen for comparison due to the close time frame of …-adoption period (2012 to 2015 for Russia, 2011 to 2014 for Canada) in which companies use IFRS standards. The research was performed … particular countries. Each sample contains semi-annual data for four years of the pre-adoption period (2008 to 2011 for Russia …