Garanina, Tatiana A.; Kormiltseva, Polina S. - In: Accounting in central and eastern Europe, (pp. 27-60). 2014
Purpose The purpose of this study is to empirically examine the influence of International Financial Reporting Standards (IFRS) adoption by Russian public companies on the value relevance of financial reporting in Russia. Design/methodology/approach We selected 67 Russian public companies that...
