...Natalia V. Generalova; Mikhail L. Pyatov; Boris I. Sokolov ABSTRACT The authors analyze the trends in the application of IFRS in Russia in the post-Soviet period between 1991 and 2021. The research relies on Russian regulatory legal acts, scientific and professional publications, and the data...

...) principal-agent conflict between less concentrated small outside shareholders and inside managers who control the company, which is more common in Anglo-American countries, is not relevant for Russia. In Russia the agency conflict is predominantly between large controlling shareholders and small minority...