Culture's consequence : the relationship between income-increasing earnings management and IAS/IFRS adoption across cultures
Year of publication: |
June 2017
|
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Authors: | Ugrin, Joseph C. ; Mason, Terry W. ; Emley, Anna |
Published in: |
Advances in accounting : a research annual. - Amsterdam [u.a.] : Elsevier, ISSN 0882-6110, ZDB-ID 722244-0. - Vol. 37.2017, p. 140-151
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Subject: | Culture | Earnings management | IFRS | Bilanzpolitik | Accounting policy | Interkulturelles Management | Cross-cultural management | Welt | World | Unternehmenskultur | Corporate culture | Kultur |
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