Jeanjean, Thomas; Stolowy, Hervé - In: Journal of Accounting and Public Policy 27 (2008) 6, pp. 480-494
In this paper, we analyze the effect of the mandatory introduction of IFRS standards on earnings quality, and more precisely on earnings management. We concentrate on three IFRS first-time adopter countries, namely Australia, France, and the UK. We find that the pervasiveness of earnings...
