Morawska, Izabela - In: Journal of economics & management 43 (2021) 1, pp. 387-403
this end. Findings - The analyzed entities managed earnings using discretion in accrued revenue recognition to avoid … played by discretion in revenue recognition and recommends careful recognition of revenue under IFRS 15. Limitations of this … from Contracts with Customers implementation in Poland has affected earnings management that uses discretion in revenue …