Тема номера: Семена лукавых цифр
Connection between Ecological Law Violations and Possible Distortion of Financial Reports
Published 2019-10-03
Keywords
- ecological law violation,
- distortion of accounting,
- state optics,
- probit regression,
- opportunistic behavior
- unobservable economy ...More
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.References
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