Assessment of the Quality of Financial Statements

Student: Prygunova Aleksandra

Supervisor: Elena Makushina

Educational Programme: Economics (Bachelor)

Year of Graduation: 2020

The problem of assessing the quality of financial statements and identifying the determinants that influence it is relevant in view of the fact that many internal and external counterparties are interested in it. The originality of this study is a more detailed and comprehensive review of the impact of various qualitative and quantitative indicators of the board of directors on the quality of financial statements. The object of this study is the financial and non-financial indicators of companies. The subject of this work is the identification of those factors that actually affect the quality of financial statements. Data was taken from Thomson Reuters.

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