Martens, Wil; Yapa, Prem W. S.; Safari, Maryam - In: International Journal of Financial Studies 8 (2020) 4, pp. 1-25
This paper examined whether financial statement comparability constrains opportunistic earningsmanagement in frontiermarket countries. Using a large sample of 19 frontiermarket countries, and an accounting comparabilitymethod thatmaps comparability across several accounting standards, the...
