Dilger, Thomas; Graschitz, Sabine - In: International journal of business and economic sciences … 8 (2015) 2, pp. 69-86
intervals differ from the total population. Most noteworthy is that by adoption of principle-based accounting standards (IFRS … standards (IFRS/US-GAAP) in comparison to national GAAP, there is no difference or superior accounting standard identifiable … current accounting scandals. This paper aims at empirically showing which factors affect earnings management. Design …
