Igor Pustylnick

Far Eastern Federal University

Chief Research Fellow

8 Suhanova St.

Vladivostok 690950

Russia

Conestoga College

Professor of IT and Accounting

299 Doon Valley Drive

Kitchener, Ontario N2G 4M4

Canada

  • Far Eastern Federal University

  • Conestoga College

SCHOLARLY PAPERS

19

DOWNLOADS
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Top 8,873

in Total Papers Downloads

6,256

SSRN CITATIONS

2

CROSSREF CITATIONS

7

Scholarly Papers (19)

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1.

The Going Concern Opinion: A Time for a Referendum?

Number of pages: 19 Posted: 02 Apr 2010
Igor Pustylnick, Vicki Anderson and John H. Nugent
Far Eastern Federal University, affiliation not provided to SSRN and Texas Woman's University - College of Business
Downloads 1,037 (25,060)
Citation 3

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Bright Lines, Inflection Points, Going Concern Opinions, GCOs, EBRC, Self-fulfilling prophecies, bankruptcy, PCAOB, KPIs, Algorithms, Chanos, Altman, Pustylnick, SAS 59, P Score, Z Score, C Score, auditor, Referendum

2.

Combined Algorithm for Detection of Manipulation in Financial Statements

Number of pages: 27 Posted: 22 Jun 2009 Last Revised: 16 Nov 2009
Igor Pustylnick
Far Eastern Federal University
Downloads 995 (26,628)
Citation 5

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fraud detection, fraud, manipulation, SAS 99, Beneish, Altman, Z-Score, XBRL

3.

Advertising in Social Networks

Number of pages: 9 Posted: 27 Dec 2011
Igor Pustylnick
Far Eastern Federal University
Downloads 977 (27,326)
Citation 2

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Social Network, Social Media, Twitter, Facebook, YouTube

4.

Hedging, Hedge Accounting and Speculation: Evidence from Canadian Oil and Gas Companies

Global Journal of Business Research, Vol. 6, No. 3, p. 49-62, 2012
Number of pages: 14 Posted: 16 Dec 2011
Rikard E. Smistad and Igor Pustylnick
Mount Royal University - Bissett School of Business and Far Eastern Federal University
Downloads 587 (54,716)

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Hedging, hedge accounting, speculation

5.

Imperfect Markets and Financial Collapse of 2007-2009

Number of pages: 13 Posted: 22 Feb 2009
Igor Pustylnick
Far Eastern Federal University
Downloads 312 (115,606)

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Perfect Market, Securities, Financial Meltdown, Crisis

6.

An Algorithm for the Detection of Revenue and Retained Earnings Manipulation

Accounting & Taxation, v. 4 (2) p. 95-105, 2012
Number of pages: 11 Posted: 11 Feb 2014
Igor Pustylnick
Far Eastern Federal University
Downloads 273 (133,123)

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financial statements, fraud, manipulation, Z-Score, P-Score, revenue, retained earnings, XBRL

7.

Using Craft Tourism to Maximize Revenue of Rural Hospitality Businesses

Number of pages: 8 Posted: 27 Jan 2011 Last Revised: 24 Feb 2011
Igor Pustylnick
Far Eastern Federal University
Downloads 264 (137,830)

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craft tourism, rural hotels, rural hospitality businesses, rural tourism, marketing

8.

Patterns of Concealed Advertising in Social Network Websites

Number of pages: 9 Posted: 24 Jan 2011
Igor Pustylnick
Far Eastern Federal University
Downloads 241 (150,803)

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Social Media, Creative Industry, Advertising, Marketing Patterns

9.

Detection of Earnings Management. Practical Approach.

Pustylnick, I., Temchenko, O., & Gubarkov, S. (2017). Detection of Earnings Management. Practical Approach. Actual Problems of Economics, 193(07-2017), 85-98.
Number of pages: 15 Posted: 10 Jan 2017 Last Revised: 21 Sep 2017
Igor Pustylnick
Far Eastern Federal University
Downloads 240 (151,430)

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Earnings Management, Revenue Manipulations, Beneish, Altman, M-Score, Z-Score, Enron, DuPont Formula

10.

Restructuring the Financial Characteristics of Projects in Financial Distress

Global Journal of Business Research, Vol. 6, No. 2, pp. 125-134, 2012
Number of pages: 10 Posted: 18 Dec 2011
Igor Pustylnick
Far Eastern Federal University
Downloads 236 (153,867)

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Project Finance, Financial Distress, Positive Cash Flow, Positive NPV, Finance

11.

Algorithm of Detection of Manipulations with Revenue and Retained Earnings in Financial Statements

Number of pages: 15 Posted: 10 May 2011
Igor Pustylnick
Far Eastern Federal University
Downloads 212 (170,453)

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Financial Statements, Fraud, Manipulation, Z-Score, P-Score, Revenue, Retained Earnings

12.

The Mechanism of Retrieval of Data from XBRL, Its Uses and Potential Enhancements

Number of pages: 17 Posted: 26 Jul 2013
Igor Pustylnick
Far Eastern Federal University
Downloads 161 (217,607)

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XBRL, Data Extraction, Tree Pattern, Containment Pattern, Digital Financial Data, Digital Financial Reporting

13.

Grey Marketing a Cause for Analysis of Price and Distribution Chain Deficiencies

Review of Business & Finance Case Studies, Vol. 2, No. 1, pp. 103-113, 2011
Number of pages: 11 Posted: 06 Jan 2012
Igor Pustylnick
Far Eastern Federal University
Downloads 148 (233,370)

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Grey Marketing, Pricing, Distribution Chain, Price Strategy, Competitive Pricing

14.

Estimation the Influence of Accounting Variables Change on Earnings Management Detection

Journal of International Studies, Vol. 10, No. 1, 2017 DOI: 10.14254/2071-8330.2017/10-1/7
Number of pages: 13 Posted: 10 Jun 2017 Last Revised: 16 Jul 2017
Igor Pustylnick, Oksana Temchenko and Sergey Gubarkov
Far Eastern Federal University, Far Eastern Federal University - School of Economics and Management and Far Eastern Federal University - School of Economics and Management
Downloads 142 (241,331)

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earnings management; revenue manipulation; DuPont analysis; financial statement fraud; expenses manipulation, accruals manipulations

15.

Enterprise Collaboration Platform Based on Social Network Architecture

Number of pages: 11 Posted: 23 Mar 2011 Last Revised: 12 Mar 2015
Igor Pustylnick
Far Eastern Federal University
Downloads 137 (248,447)

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Enterprise Collaboration, Social Media, Social Networks, Enterprise Communications

16.

Sourcing vs. Importing – Comparative Analysis Based on the Canadian Knitting Yarn Industry

Swiss Management Center University Working Paper Series, 2010
Number of pages: 11 Posted: 21 Sep 2010 Last Revised: 28 Mar 2011
Igor Pustylnick
Far Eastern Federal University
Downloads 94 (324,295)

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sourcing, importing, international marketing, yarn industry

17.

Use of Z-Score in Detection of Revenue Manipulations

21st International Conference on Economics and Management. Brno, Czech Republic (2016)
Number of pages: 8 Posted: 14 Mar 2015 Last Revised: 16 Jul 2017
Igor Pustylnick
Far Eastern Federal University
Downloads 90 (335,621)
Citation 1

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Z-Score, Altman, Earnings Management, Earnings Manipulations, Beneish, DuPont Analysis

18.

Gray Marketing as Indication of Price Strategy Deficiency: Based on the Real Life Case from Canadian Knitting Craft Industry

Swiss Management Center University Working Paper Series, 2010
Number of pages: 18 Posted: 21 Sep 2010 Last Revised: 02 Feb 2011
Igor Pustylnick
Far Eastern Federal University
Downloads 88 (338,035)

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Gray Marketing, International Marketing, Sourcing, Importing, Pricing

19.

Recommendations on Skill Evaluation of IT Computer Professionals and Recent IT Program Graduates

Number of pages: 21 Posted: 24 Jan 2011
Igor Pustylnick
Far Eastern Federal University
Downloads 22 (595,089)

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Computer, Information Technology, Mature Students, Evaluation, Open Book