The effect of IFRS adoption on accrual-based and real earnings management : emerging markets' perspective
Dante Baiardo Cavalcante Viana, Isabel Maria Estima Costa Lourenço and Edilson Paulo
| Year of publication: |
2023
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|---|---|
| Authors: | Jr. Viana, Dante Baiardo Cavalcante ; Lourenço, Isabel ; Paulo, Edilson |
| Published in: |
Journal of accounting in emerging economies : JAEE. - Bingley : Emerald, ISSN 2042-1176, ZDB-ID 2589598-9. - Vol. 13.2023, 3, p. 485-508
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| Subject: | Earnings management | Emerging markets | IFRS | Bilanzpolitik | Accounting policy | Schwellenländer | Emerging economies | Rückstellung | Accrual | Corporate Governance | Corporate governance | Bilanzierungsgrundsätze | Accounting standards |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/JAEE-05-2021-0172 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014311704