Differences in earnings management between firms using US GAAP and IAS/IFRS
Year of publication: |
2014
|
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Authors: | Liu, Chunhui ; Yuen, Chun Yip ; Yao, Lee Jian ; Chan, Siew H. |
Published in: |
Review of accounting & finance. - Bingley : Emerald Group Publishing Limited, ISSN 1475-7702, ZDB-ID 2084662-9. - Vol. 13.2014, 2, p. 134-155
|
Subject: | Earnings management | IFRS | German evidence | US GAAP | Bilanzierungsgrundsätze | Accounting standards | Bilanzpolitik | Accounting policy | Deutschland | Germany | Aktiengesellschaft | Listed company |
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