Martens, Wil; Yapa, Prem W. S.; Safari, Maryam - In: International Journal of Financial Studies : open … 8 (2020) 4/73, pp. 1-25
This paper examined whether financial statement comparability constrains opportunistic earningsmanagement in … comparability across several accounting standards, the results show that enhanced financial comparability constrains accruals … comparability and real earnings management (REM) was not found. For greater robustness, AEM and REM were also tested on both …