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The persistence of earnings and earnings components after the adoption of IFRS
Doukakis, Leonidas C. - In: Managerial finance 36 (2010) 11, pp. 969-980
Persistent link: https://www.econbiz.de/10008778159
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Mandating IFRS in an unfavorable environment : the Greek experience
Karampinis, Nikolaos I.; Hevas, Dimosthenis L. - In: The international journal of accounting : TIJA 46 (2011) 3, pp. 304-332
Persistent link: https://www.econbiz.de/10009307946
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The Effect of Mandatory IFRS Adoption on Real and Accrual-Based Earnings Management Activities
Doukakis, Leonidas C. - 2014
This study examines the effect of mandatory adoption of International Financial Reporting Standards (IFRS) on both accrual-based and real earnings management. While prior literature has mainly examined the effects of IFRS adoption on accrual-based earnings management, no study to date has...
Persistent link: https://www.econbiz.de/10013062501