Bagaeva, Alexandra; Kallunki, Juha-Pekka; Silvola, Hanna - In: International Journal of Accounting, Auditing and … 5 (2008) 1, pp. 30-49
This paper investigates earnings quality of both listed and non-listed Russian firms and explores whether foreign ownership affects the quality of earnings published by non-listed Russian firms. Russia, the largest European transitional economy, is an increasingly attractive market for foreign...