Institutional factors and earnings management in the Asia-Pacific : is IFRS adoption making a difference?
Year of publication: |
2019
|
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Authors: | Wijayana, Singgih ; Gray, Sidney J. |
Published in: |
Management international review : mir ; journal of international business. - Berlin : Springer, ISSN 0938-8249, ZDB-ID 209761-8. - Vol. 59.2019, 2, p. 307-334
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Subject: | IFRS | Cultural values | Asia-Pacific | Earnings management | Institutional factors | Accounting standards enforcement | Asiatisch-pazifischer Raum | Asia-Pacific region | Bilanzpolitik | Accounting policy |
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