Mandatory IFRS adoption and real/accruals bases earnings management in the UK
Year of publication: |
2020
|
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Authors: | Almaharmeh, Mohammad I. ; Almasarwah, Adel ; Shehadeh, Ali |
Published in: |
ACRN journal of finance and risk perspectives. - [Oxford] : ACRN Publishing, ISSN 2305-7394, ZDB-ID 3046113-3. - Vol. 10.2021, p. 25-39
|
Subject: | Mandatory IFRS | Accruals earnings management (AEM) | Real earnings management (REM) | Robust Regression | Bilanzpolitik | Accounting policy | IFRS | Regressionsanalyse | Regression analysis | Rückstellung | Accrual |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.35944/jofrp.2021.10.1.002 [DOI] |
Classification: | M41 - Accounting ; C33 - Models with Panel Data |
Source: | ECONIS - Online Catalogue of the ZBW |
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