The impact of financial statement comparability on earnings management : evidence from frontier markets
Year of publication: |
2020
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Authors: | Martens, Wil ; Yapa, Prem W. S. ; Safari, Maryam |
Published in: |
International Journal of Financial Studies : open access journal. - Basel : MDPI, ISSN 2227-7072, ZDB-ID 2704235-2. - Vol. 8.2020, 4/73, p. 1-25
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Subject: | accounting comparability | real earnings management | accruals earnings management | frontier markets | Bilanzpolitik | Accounting policy | Vergleich | Comparison | Jahresabschluss | Financial statement | Schwellenländer | Emerging economies | Rückstellung | Accrual |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.3390/ijfs8040073 [DOI] hdl:10419/257740 [Handle] |
Source: | ECONIS - Online Catalogue of the ZBW |
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