An examination of the effect of international investors on accounting information quality in Russia

被引：15

作者：

Bagaeva, Alexandra ^{[1
]}

机构：

[1] Univ Oulu, Dept Accounting & Finance, POB 4600, FIN-90014 Oulu, Finland

来源：

ADVANCES IN ACCOUNTING | 2008年 / 24卷 / 02期

关键词：

Accounting information quality; Russia; International investors; IFRS;

D O I：

10.1016/j.adiac.2008.08.001

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This paper investigates the impact of international investors on the quality of financial accounting information in Russia. I hypothesize that international stock ownership leads to enhanced quality and adoptions or intentions to adopt IFRS by Russian firms. Data was gathered through face-to-face interviews with 100 Saint-Petersburg firms randomly selected from the INFOWAVE data base. The results are consistent with the hypotheses. (C) 2008 Elsevier Ltd. All rights reserved.

引用

页码：157 / 161

页数：5

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