Evaluating the effect of IFRS adoption on earnings management in Greece : a logit approach
Year of publication: |
2019
|
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Authors: | Chimonaki, Christianna ; Vergos, Konstantinos |
Published in: |
International journal of financial engineering and risk management. - Olney : Inderscience, ISSN 2049-0917, ZDB-ID 3004202-1. - Vol. 3.2019, 2, p. 130-145
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Subject: | accounting quality | International Financial Reporting Standards | IFRS | earnings management | earnings manipulation | logit | Greece | auditing | Griechenland | Bilanzpolitik | Accounting policy | Gewinnermittlung | Profit determination | Rückstellung | Accrual | Wirtschaftsprüfung | Financial audit |
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