Взаимосвязь нарушений экологического законодательства и вероятного искажения финансовой отчётности

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.