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Earnings management in family versus non-family firms : the influence of analyst coverage

Paiva, Inna Sousa; Lourenço, Isabel; Curto, José Dias - In: Spanish journal of finance & accounting : the official … 48 (2019) 2, pp. 113-133

Persistent link: https://www.econbiz.de/10012176422

The Effect of IFRS Adoption on Accrual-based and Real Earnings Management : Emerging Markets’ Perspective

Viana Jr., Dante; Lourenço, Isabel; Black, Ervin L. - 2022

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...

Persistent link: https://www.econbiz.de/10013404851

The effect of IFRS adoption on accrual-based and real earnings management : emerging markets' perspective

Jr. Viana, Dante Baiardo Cavalcante; Lourenço, Isabel; … - In: Journal of accounting in emerging economies : JAEE 13 (2023) 3, pp. 485-508

Persistent link: https://www.econbiz.de/10014311704

National culture and earnings management in emerging markets : the role of IFRS mandatory adoption

Jr. Viana, Dante Baiardo Cavalcante; Lourenço, Isabel; … - In: International journal of managerial and financial … 15 (2023) 3, pp. 316-345

Persistent link: https://www.econbiz.de/10014315614