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 … intervals differ from the total population. Most noteworthy is that by adoption of principle-based accounting standards (IFRS …

Within the European Union, the IAS-Regulation has harmonized applicable accounting standards for consolidated financial … establish a cross-jurisdictional accounting enforcement regime. This paper contributes to the discussion of standardized EU …