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| Tekijä: | Goncharov, I. Zimmermann, J. |
| Otsikko: | The supply of and demand for accounting information The case of bank financing in Russia |
| Lehti: | Economics of transition
2007 : VOL. 15:2 p. 257-283 |
| Asiasana: | earnings management reporting bank lending transition economies |
| Kieli: | eng |
| Tiivistelmä: | In this paper the authors analyse the use of accounting information in Russia. The authors research and assess sample of Russian companies reporting behaviour in the lending process during 1999-2004. In addition the authors use univariate and multivariate analysis. The findings indicate that Russian companies manage their earnings to avoid showing losses when applying for bank financing. The authors conclude that financing considerations have an impact in the reporting incentives of Russian companies. |
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