Effect of IFRS Adoption on Accounting Quality and Reporting: Evidence From Russia

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Analysis shows improved accounting quality with IFRS adoption in Russian businesses, suggesting enhanced transparency and comparability.

Adopting IFRS positively impacts accounting quality, leading to reduced profit manipulation during reporting periods.
The research utilized regression earnings management models covering data from 40 public companies across 8 sectors, with 440 observations.
Implementation challenges were noted, especially regarding timely loss recognition despite enhanced earnings quality.
The findings highlight the need for comprehensive integration of IFRS to fully realize its potential benefits for Russian firms.

Malofeeva et al. (2025) studied this question.

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