differences between CGAAP and IFRS with regard to accounting for financial instruments and investments significantly impair the …

The global accounting convergence and the potential adoption of International Financial Reporting Standards (IFRS) by … accounting for financial instruments and investments significantly impair the quality of IFRS-earnings. Our findings are …

empirical evidence on the relation between earnings management and the accounting and financial expertise of these C …-suite managers. For a sample of S&P 500 firms we find that CEOs and CFOs with accounting and financial expertise appear to manage …-suite managers with accounting/financial expertise via accruals as well as real activities, such as overproducing goods, cutting back …