Influence of IFRS on earnings manipulation : evidence from the European Union
Tereza Miková
| Year of publication: |
2014
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|---|---|
| Authors: | Miková, Tereza |
| Published in: |
Acta oeconomica Pragensia : vědecký časopis Vysoke Školy Ekonomické v Praze. - Praha : [Verlag nicht ermittelbar], ISSN 0572-3043, ZDB-ID 959721-9. - Vol. 22.2014, 6, p. 3-18
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| Subject: | accounting quality | discretionary accruals | earnings management | earnings manipulation | international financial accounting standards | Bilanzpolitik | Accounting policy | IFRS | Rückstellung | Accrual | Bilanzierungsgrundsätze | Accounting standards | EU-Staaten | EU countries | Manipulation | Gewinnermittlung | Profit determination | Gewinn | Profit |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | Zsfassung in engl. Sprache |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010503005