Does enforcement change earnings management behavior? : Evidence from the EU after mandatory IFRS adoption
Year of publication: |
2016
|
---|---|
Authors: | Ebner, Germar ; Hottmann, Johannes ; Teuteberg, Torben ; Zülch, Henning |
Publisher: |
Leipzig : HHL Leipzig Graduate School of Management |
Subject: | IFRS | Bilanzpolitik | Accounting policy | EU-Staaten | EU countries |
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