Earnings management and corporate governance related to mandatory IFRS adoption : evidence from French-listed firms
Year of publication: |
2014
|
---|---|
Authors: | Garrouch, Hela ; Hadriche, Manel ; Omri, Abdelwehed |
Published in: |
International journal of managerial and financial accounting. - Olney, Bucks. : Inderscience Publ., ISSN 1753-6715, ZDB-ID 2458817-9. - Vol. 6.2014, 4, p. 322-340
|
Subject: | IFRS | earnings management | accruals | corporate governance | board of directors | audit quality | Corporate Governance | Corporate governance | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Wirtschaftsprüfung | Financial audit |
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