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An empirical investigation of trends in barter activity in the Russian Federation

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  • Fleischman, Gary
  • Herz, Paul

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  • Fleischman, Gary & Herz, Paul, 2005. "An empirical investigation of trends in barter activity in the Russian Federation," The International Journal of Accounting, Elsevier, vol. 40(1), pages 39-63.
    • Handle: RePEc:eee:accoun:v:40:y:2005:i:1:p:39-63
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    1. Shirley J Gedeon, 2000. "Money Unmade: Barter and the Fate of Russian Capitalism," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, vol. 42(2), pages 113-114, July.
    2. Guriev, Sergei & Makarov, Igor & Maurel, Mathilde, 2002. "Debt Overhang and Barter in Russia," Journal of Comparative Economics, Elsevier, vol. 30(4), pages 635-656, December.
    3. Guido Friebel & Sergei Guriev, 1999. "Why Russian Workers Do Not Move: Attachment of Workers Through In-Kind Payments," William Davidson Institute Working Papers Series 283, William Davidson Institute at the University of Michigan.
    4. Andrei Yakovlev, 2001. "'Black Cash' Tax Evasion in Russia: Its Forms, Incentives and Consequences at Firm Level," Europe-Asia Studies, Taylor & Francis Journals, vol. 53(1), pages 33-55.
    5. Abhijit V. Banerjee & Eric S. Maskin, 1996. "A Walrasian Theory of Money and Barter," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 111(4), pages 955-1005.
    6. Mr. Christian Mumssen & Ms. Irina Dolinskaya & Mr. Simon Commander & Ms. Irina Tytell, 2000. "Determinants of Barter in Russia: An Empirical Analysis," IMF Working Papers 2000/155, International Monetary Fund.
    7. Tarun Khanna & Krishna G. Palepu & Suraj Srinivasan, 2004. "Disclosure Practices of Foreign Companies Interacting with U.S. Markets," Journal of Accounting Research, Wiley Blackwell, vol. 42(2), pages 475-508, May.
    8. Susan J Linz & Gary Krueger, 1998. "Enterprise Restructuring in Russia's Transition Economy: Formal and Informal Mechanisms," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, vol. 40(2), pages 5-52, July.
    9. Vlad Ivanenko, 2004. "Access to liquidity and non-monetary trade in Russia," Post-Communist Economies, Taylor & Francis Journals, vol. 16(1), pages 21-38.
    10. Guriev, Sergei & Makarov, Igor & Maurel, Mathilde, 2002. "Debt Overhang and Barter in Russia," Journal of Comparative Economics, Elsevier, vol. 30(4), pages 635-656, December.
    11. Clifford Gaddy & Barry W. Ickes, 1998. "To Restructure or Not to Restructure: Informal Activities and Enterprise Behavior in Transition," William Davidson Institute Working Papers Series 134, William Davidson Institute at the University of Michigan.
    12. Kim, Byung-Yeon & Pirttila, Jukka, 2004. "Money, barter, and inflation in Russia," Journal of Comparative Economics, Elsevier, vol. 32(2), pages 297-314, June.
    13. Lindberg, Deborah L. & Lindberg, Walter F. & Razaki, Khalid A., 2000. "The "Anti-Stapler" and the Transfer of Social Sphere Functions From Federal Enterprises to Local Governments: Lack of Accounting Rules Contributes to Russia's Financial Woes," The International Journal of Accounting, Elsevier, vol. 35(1), pages 151-162, March.
    14. Sergei Aukutsionek, 1998. "Industrial barter in Russia," Post-Communist Economies, Taylor & Francis Journals, vol. 10(2), pages 179-188.
    15. Vlad Ivanenko & Dmitry Mikheyev, 2002. "The Role of Non-monetary Trade in Russian Transition," Post-Communist Economies, Taylor & Francis Journals, vol. 14(4), pages 405-419.
    16. Ramey, Valerie A., 1992. "The source of fluctuations in money : Evidence from trade credit," Journal of Monetary Economics, Elsevier, vol. 30(2), pages 171-193, November.
    17. Sergei Guriev & Barry Ickes, 2000. "Barter in Russia," Post-Print hal-03567845, HAL.
    18. Andrei Yakovlev, 2000. "Barter in the Russian Economy: Classifications and Implications (Evidence from Case Study Analyses)," Post-Communist Economies, Taylor & Francis Journals, vol. 12(3), pages 279-291.
    19. Mark L. Defond & Mingyi Hung, 2004. "Investor Protection and Corporate Governance: Evidence from Worldwide CEO Turnover," Journal of Accounting Research, Wiley Blackwell, vol. 42(2), pages 269-312, May.
    20. Pepita Ould-Ahmed, 2003. "Barter hysteresis in post-Soviet Russia: an institutional and Post Keynesian perspective," Journal of Post Keynesian Economics, Taylor & Francis Journals, vol. 26(1), pages 95-116.
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    Cited by:

    1. Weetman, Pauline, 2006. "Discovering the ‘international’ in accounting and finance," The British Accounting Review, Elsevier, vol. 38(4), pages 351-370.

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