Examination of real and accrual earnings management : a cross-country analysis of legal origin under IFRS
Year of publication: |
2018
|
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Authors: | Oz, Ibrahim Onur ; Yelkenci, Tezer |
Published in: |
International review of financial analysis. - Amsterdam [u.a.] : Elsevier, ISSN 1057-5219, ZDB-ID 1133622-5. - Vol. 58.2018, p. 24-37
|
Subject: | Accrual earnings management | IFRS | Legal origin | Real earnings management | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals | Rechtsordnung | Legal system | Welt | World | Gewinn | Profit | Corporate Governance | Corporate governance |
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