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Assessment of the Quality of Financial Statements

Student: Aleksandra Prygunova

Supervisor: Elena Makushina

Faculty: Faculty of Economic Sciences

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.

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