Capkun, Vedran; Collins, Daniel W.; Jeanjean, Thomas - 2016
Prior research provides mixed evidence on whether the transition to IAS/IFRS deters or contributes to greater earnings …, earnings management (smoothing) went down after adoption, while those firms that waited until IFRS adoption became mandatory in … IFRS adoption. We argue that IAS/IFRS standards changed substantially from the early voluntary adoption period to the …