Earnings Management by Russian Сompanies at the Initial Public Offering
The article discloses the issues related to the manipulation of earnings (earnings management) by Russian companies at the initial public offering (the initial public offering, hereinafter IPO). The ability to manage earnings is initially embedded in accounting standards that allow various accountin...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | Russian |
| Published: |
Government of the Russian Federation, Financial University
2019-02-01
|
| Series: | Финансы: теория и практика |
| Subjects: | |
| Online Access: | https://financetp.fa.ru/jour/article/view/825 |