Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
9733247 | The International Journal of Accounting | 2005 | 25 Pages |
Abstract
For this study a group of Russian businesspersons were asked to complete a survey regarding the levels of barter in Russia since 1996. The empirical evidence we collected provides insight into recent trends in barter in Russia, including indication that the incidence of barter has dramatically decreased. These findings have significant implications for Russian business and economic development. A reduction in barter is likely to enhance financial-statement transparency, thus minimizing information risk for potential investors and creditors.
Keywords
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Gary Fleischman, Paul Herz,