Ferentinou, Aikaterini C.; Anagnostopoulou, Seraina C. - In: Journal of Applied Accounting Research 17 (2016) 1, pp. 2-23
Purpose – The purpose of this study is to examine the use of accrual-based vs real earnings management (EM) by Greek firms, before and after the mandatory adoption of International Financial Reporting Standards (IFRS). The research is motivated by the fact that past studies have indicated the...
