The Impact of Principles-Based versus Rules-Based Accounting Standards on Reporting Quality and Earnings Management
Year of publication: |
2019
|
---|---|
Authors: | Sundvik, Dennis |
Publisher: |
[2019]: [S.l.] : SSRN |
Subject: | Bilanzpolitik | Accounting policy | Bilanzrecht | Accounting law | Bilanzierungsgrundsätze | Accounting standards | Berichtswesen | Reporting |
Extent: | 1 Online-Ressource (29 p) |
---|---|
Type of publication: | Book / Working Paper |
Language: | English |
Notes: | In: Journal of Applied Accounting Research, Vol. 20, No. 1, 78-93, 2019 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments February 11, 2019 erstellt |
Classification: | M40 - Accounting and Auditing. General ; M41 - Accounting ; M48 - Government Policy and Regulation |
Source: | ECONIS - Online Catalogue of the ZBW |
-
IFRS Adoption and Financial Reporting Quality : A Review of Evidences in Different Jurisdictions
Nijam, Habeeb Mohamed, (2016)
-
Böcking, Hans-Joachim, (2015)
-
Lee, Kyungran, (2020)
- More ...
-
Book-tax conformity and earnings management in response to tax rate cuts
Sundvik, Dennis, (2017)
-
Earnings management around Swedish corporate income tax reforms
Sundvik, Dennis, (2016)
-
Tax-induced fiscal year extension and earnings management
Sundvik, Dennis, (2017)
- More ...