Transfer of knowledge: Do trade surpluses foster quality in accounting practices?

Turner, Elizabeth H.; Pacheco-Paredes, Arturo; Wheatley, Clark

doi:10.1016/j.eap.2023.12.003

Economic Analysis and Policy

2024

DOI: 10.1016/j.eap.2023.12.003

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Transfer of knowledge: Do trade surpluses foster quality in accounting practices?

Elizabeth H. Turner,

Arturo Pacheco-Paredes,

Clark Wheatley

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2024

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Cost–Benefit Analysis of International Financial Reporting Standard and Russian Accounting Standard Integration: What Does Comparability Cost?

Turner,

Wheatley

2024

JRFM

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In Russia, firms with consolidated financial statements must produce financial statements in both RAS (Russian accounting standards) and IFRS (international financial reporting standards). Unconsolidated SMEs are only required to use RAS. Using hand-collected data from 2010–2013 (pre- and post-IFRS adoption periods), we find income measures under RAS are converging to income measures under IFRS. The quality of earnings exhibits no change under IFRS, while RAS earnings are being managed upward for firms that have adopted IFRS and downward for firms that have not adopted IFRS. The relative variation in market and book values differs more widely under IFRS when compared to RAS, implying more volatility and risk under IFRS. We attribute our findings to a monitoring effect derived from IFRS.

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Cost–Benefit Analysis of International Financial Reporting Standard and Russian Accounting Standard Integration: What Does Comparability Cost?

Turner,

Wheatley

2024

JRFM

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show abstract

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Transfer of knowledge: Do trade surpluses foster quality in accounting practices?

Cited by 1 publication

References 51 publications

Cost–Benefit Analysis of International Financial Reporting Standard and Russian Accounting Standard Integration: What Does Comparability Cost?

Cost–Benefit Analysis of International Financial Reporting Standard and Russian Accounting Standard Integration: What Does Comparability Cost?

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