Noh, Minyoung; Moon, Doocheol; Parte, Laura - In: International Journal of Accounting & Information Management 25 (2017) 3, pp. 333-355
Purpose This paper aims to provide evidence of an unintended observable consequence of International Financial Reporting Standards (IFRS) adoption by examining opportunistic use of earnings management through revenue as well as expense items classification shifting in the year of transition....