Reporting regulatory environments and earnings management : US and non-US firms using US GAAP or IFRS
Year of publication: |
2015
|
---|---|
Authors: | Evans, Mark E. ; Houston, Richard W. ; Peters, Michael F. ; Pratt, Jamie H. |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 90.2015, 5, p. 1969-1994
|
Subject: | earnings management | IFRS | regulation | Bilanzpolitik | Accounting policy | Bilanzierungsgrundsätze | Accounting standards | USA | United States | Regulierung | Regulation | Berichtswesen | Reporting |
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