Muñoz Mendoza, Jorge Andrés; Veloso Ramos, Carmen Lissette - In: Baltic Journal of Management 16 (2021) 2, pp. 247-275
Purpose: The purpose of this article is to analyze the effects of accruals-based earnings management (AEM), International Financial Reporting Standard (IFRS) adoption and stock market integration for firms that belong to Latin-American Integrated Market (MILA). Design/methodology/approach: The...