Factors Determining the Differences between American and Russian Public Companies’ Accounting Ratios

Student: Dotsenko Semyon

Faculty: Faculty of World Economy and International Affairs

Educational Programme: International Business (Master)

Year of Graduation: 2017

The main purpose of this thesis has been to identify the key factors that influence the difference between American and Russian companies’ accounting ratios. Based on the existing literature and our findings several factors were emphasized: economic, political, internal and external. These findings give us a motivation to analyze particular features explaining increase or decrease in multiples in both countries

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