Audit opinion and earnings management : evidence from Greece
Year of publication: |
2014
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Authors: | Tsipouridou, Maria ; Spathis, Charalambos |
Published in: |
Accounting forum : advancing the interdisciplinary and global connection of accounting research. - [Abingdon] : Routledge, Taylor & Francis Group, ISSN 0155-9982, ZDB-ID 2165079-2. - Vol. 38.2014, 1, p. 38-54
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Subject: | Audit opinion | Going-concern uncertainty | Discretionary accruals | IFRS context | Debt crisis | Griechenland | Greece | Wirtschaftsprüfung | Financial audit | Bilanzpolitik | Accounting policy | IFRS | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals |
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