National culture and earnings management in emerging markets : the role of IFRS mandatory adoption
Year of publication: |
2023
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Authors: | Jr. Viana, Dante Baiardo Cavalcante ; Lourenço, Isabel Costa ; Ohlson, Marília Pinheiro ; Lima, Gerlando A. S. Franco de |
Published in: |
International journal of managerial and financial accounting : IJMFA. - Genève [u.a.] : Inderscience Enterprises, ISSN 1753-6723, ZDB-ID 2465114-X. - Vol. 15.2023, 3, p. 316-345
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Subject: | national culture | earnings management | emerging countries | International Financial Reporting Standards | IFRS | accrual-based earnings management | AEM | real earnings management | REM | Bilanzpolitik | Accounting policy | Schwellenländer | Emerging economies | Nationalkultur | National culture | Welt | World |
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