Narrow search
Showing 1 - 10 of 728
Cover Image
The impact of the IFRS 15 implementation on the revenue-based earnings management in Poland
Morawska, Izabela - In: Journal of economics & management 43 (2021) 1, pp. 387-403
Aim/purpose - This paper aims at investigating whether the International Financial Reporting Standard (IFRS) 15 Revenue from Contracts with Customers implementation in Poland has affected earnings management that uses discretion in revenue recognition to avoid losses and earnings decreases....
Persistent link: https://www.econbiz.de/10013166698
Cover Image
IFRS adoption approaches and accounting quality
Agana, Joseph Akadeagre; Zori, Solomon George; Alon, Anna - In: The international journal of accounting 58 (2023) 3, pp. 1-36
Persistent link: https://www.econbiz.de/10014494019
Cover Image
The effect of ERP system implementations on the management of earnings and earnings release dates
Brazel, Joseph F.; Dang, Li - In: The journal of information systems : JIS ; a semiannual … 22 (2008) 2, pp. 1-21
Persistent link: https://www.econbiz.de/10003880082
Cover Image
The continued survival of international differences under IFRS
Nobes, Christopher - In: Accounting and business research : a research quarterly … 43 (2013) 2, pp. 83-111
Persistent link: https://www.econbiz.de/10009747411
Cover Image
Has IFRS improved comparability regarding earnings management in Latin America?
Rathke, Alex Augusto Timm; Santana, Verônica de Fátima - In: Standardization of financial reporting and accounting …, (pp. 56-78). 2015
Persistent link: https://www.econbiz.de/10011444248
Cover Image
The effect of IAS/IFRS adoption on earnings management (smoothing) : a closer look at competing explanations
Capkun, Vedran; Collins, Daniel W.; Jeanjean, Thomas - In: Journal of accounting and public policy 35 (2016) 4, pp. 352-394
Persistent link: https://www.econbiz.de/10011549315
Cover Image
The effect of mandatory IFRS adoption on real and accrual-based earnings management activities
Doukakis, Leonidas - In: Journal of accounting and public policy 33 (2014) 6, pp. 551-572
Persistent link: https://www.econbiz.de/10010468619
Cover Image
Discontinuities in earnings and earnings change distributions after J-SOX implementation : empirical evidence from Japan
Enomoto, Masahiro; Yamaguchi, Tomoyasu - In: Journal of accounting and public policy 36 (2017) 1, pp. 82-98
Persistent link: https://www.econbiz.de/10011675811
Cover Image
Effect of international financial reporting standard (IFRS) adoption on earnings value relevance of quoted Nigerian firms
Odoemelam, Ndubuisi; Okafor, Regina G.; Ofoegbu, N. Grace - In: Cogent business & management 6 (2019), pp. 1-22
In this study, we examine the effect of IFRS adoption on the earnings value relevance of quoted Nigerian firms. Using a sample of 101 firms (1212 firms-year observation) that are quoted on or before 2006, and have adopted IFRS from 2006 to 2017, we can investigate earnings value relevance. As...
Persistent link: https://www.econbiz.de/10012115339