• A
  • A
  • A
  • ABC
  • ABC
  • ABC
  • А
  • А
  • А
  • А
  • А
Regular version of the site
Student
Title
Supervisor
Faculty
Educational Programme
Final Grade
Year of Graduation
Ilya Myasoedov
Effect of IFRS` Adoption on Financial Performance
Economics
(Bachelor’s programme)
2019
The primary purpose of this research paper is to examine the effect of International Financial Reporting Standards (IFRS) implementation on the level of misstatement of financial indicators, namely net profit performance, based on accruals approach. The empirical analysis employs a linear regression model with discretionary accruals as a dependent variable, applicable accounting standards as an explanatory variable and several control variables which were introduced to test proposed hypotheses. The analyzed sample contains 365 observations of Russian public companies from various industries during the period from 2011 to 2016. It is anticipated to obtain accurate result showing earnings management escalation after IFRS adoption.

Student Theses at HSE must be completed in accordance with the University Rules and regulations specified by each educational programme.

Summaries of all theses must be published and made freely available on the HSE website.

The full text of a thesis can be published in open access on the HSE website only if the authoring student (copyright holder) agrees, or, if the thesis was written by a team of students, if all the co-authors (copyright holders) agree. After a thesis is published on the HSE website, it obtains the status of an online publication.

Student theses are objects of copyright and their use is subject to limitations in accordance with the Russian Federation’s law on intellectual property.

In the event that a thesis is quoted or otherwise used, reference to the author’s name and the source of quotation is required.

Search all student theses