This study analyzes the effect of the mandatory adoption of the International Financial Reporting Standards (IFRS) on the level of both accruals-based (AEM) and real earnings management (REM) in a comprehensive sample of firms from emerging markets. It also analyzes whether this effect differs...

The purpose of this study is to investigate whether the level of earnings management is likely to be different in large family firms, small family firms, and non-family firms. Our empirical study relies on a sample of UK listed firms and on their level of discretional accruals. Our results...