ISSN (print) - 0131-7652

ISSN (online) - 2686-7605

Vol. 49 No. 10 (2019)
Тема номера: Семена лукавых цифр

Connection between Ecological Law Violations and Possible Distortion of Financial Reports

PDF (Русский)
  • M. Alekseev,
  • V. Glinskiy,
  • L. Serga
M. Alekseev
Novosibirsk State University of Economics and Management
Bio
V. Glinskiy
Novosibirsk State University of Economics and Management
Bio
L. Serga
Novosibirsk State University of Economics and Management
Bio
DOI: https://doi.org/10.30680/ECO0131-7652-2019-10-78-93

Published 2019-10-03

Keywords

  • ecological law violation,
  • distortion of accounting,
  • state optics,
  • probit regression,
  • opportunistic behavior,
  • unobservable economy
    • ...More
    Less

How to Cite

1.
Alekseev М, Glinskiy В, Serga Л. Connection between Ecological Law Violations and Possible Distortion of Financial Reports. ECO [Internet]. 2019 Oct. 3 [cited 2024 Aug. 17];49(10):78-93. Available from: https://ecotrends.ru/index.php/eco/article/view/3896

Abstract

This paper sets out to test statistically a hypothesis that the ecological laws violations are connected with distortions of financial reports of economic agents. The sample includes companies that operate in Russia and violate ecologic laws. We have analyzed financial reports of selected companies using the authors’ methodology which includes typologization of companies and construction of a probit regression. The obtained results make it possible to confirm the hypotheses and estimate the quality of accounting (financial) reports of companies under consideration.
PDF (Русский)

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