Dilger, Thomas; Graschitz, Sabine - In: International journal of business and economic sciences … 8 (2015) 2, pp. 69-86
in earnings quality, which indicates a decrease in earnings management by the adoption of principle-based accounting … current accounting scandals. This paper aims at empirically showing which factors affect earnings management. Design …. These factors are the applied accounting standard, the industry sector and the country of official quotation. Although …
