Фальсификация бухгалтерской отчетности на предприятиях обрабатывающей промышленности в 2012–2019 гг.

Вестник Московского университета. Серия 6: Экономика. 2024. Т. 59. № 3. С. 236–258.

Ладыгина К. С.

This paper considers the falsification of financial reports at Russian manufacturing
enterprises in the period from 2012 to 2019. The factors are associated with the heterogeneity
of estimates of falsified financial statements. We examine the evolution of corporate fraud
during the period under review with a special focus on the correlation between false reporting
and sanctions crisis of 2014. We identify two main lines of corporate behavior in relation
to falsified corporate reporting: a consistently «honest» strategy characteristic of no more
than 30–60% of enterprises, or situational behavior, when an enterprise provides either
reliable or questionable data in certain years depending on the circumstances. For large
and medium-sized manufacturing enterprises, the quality of reporting provided has generally
improved in the sanction period of 2015–2019 compared to the pre-sanction period. Drawing
on econometric calculations, we demonstrate that the main factors associated with provision
of inaccurate reporting are the size of an enterprise, and the growth rate of accounts receivable
in previous years.

Keywords: обрабатывающая промышленность, российские компании, crisis, Russian companies, sanctions, модель Бениша, модель Роксас, фальсификация отчетности, Beneish model, Roxas model, санкционный кризис, reporting falsification