Unintended effects of IFRS adoption on earnings management : the case of Latin America
Samuel Mongrut, Diego Winkelried
Year of publication: |
2019
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Authors: | Mongrut, Samuel ; Winkelried, Diego |
Published in: |
Emerging markets review. - Amsterdam [u.a.] : Elsevier, ISSN 1566-0141, ZDB-ID 2025202-X. - Vol. 38.2019, p. 377-388
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Subject: | Accounting regulation | Audit quality | Earnings management | Policy effects | Lateinamerika | Latin America | IFRS | Bilanzpolitik | Accounting policy | Wirtschaftsprüfung | Financial audit | Bilanzrecht | Accounting law |
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Online Resource