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Grant, Julia; Markarian, Garen; Parbonetti, Antonio - In: Contemporary accounting research : a journal of the … 26 (2009) 4, pp. 1029-1065

Persistent link: https://www.econbiz.de/10003915875

Mandatory IFRS Adoption : The Trade-Off between Accrual and Real-Based Earnings Management

Ipino, Elisabetta - 2015

This paper examines whether firms substitute accrual and real-based earnings management once the International Financial Reporting System (IFRS) becomes mandatory. Using a sample of 53,853 firm-year observations from 37 countries between 2000 and 2008, we document a decrease (increase) in...

Persistent link: https://www.econbiz.de/10013036989

Mandatory IFRS adoption : the trade-off between accrual-based and real earnings management

Ipino, Elisabetta; Parbonetti, Antonio - In: Accounting and business research : a research quarterly … 47 (2017) 1, pp. 91-121

Persistent link: https://www.econbiz.de/10011670452

The influence of country- and firm-level governance on financial reporting quality : revisiting the evidence

Bonetti, Pietro; Magnan, Michel L.; Parbonetti, Antonio - In: Journal of business finance & accounting : JBFA 43 (2016) 9/10, pp. 1059-1094

Persistent link: https://www.econbiz.de/10011643897

Product market competition, information and earnings management

Markarian, Garen; Santaló, Juan - In: Journal of business finance & accounting : JBFA 41 (2014) 5/6, pp. 572-599

Persistent link: https://www.econbiz.de/10010404073

Analyst forecasts, earnings management, and insider trading patterns

Markarian, Garen - 2005

Persistent link: https://www.econbiz.de/10003946308