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A review on accounts manipulation via loan loss provisions to manage earnings and impact of IFRS
Shala, Albulena; Ahmeti, Skender; Perri, Rezearta Sh. - In: EuroEconomica 36 (2017) 1, pp. 113-121
Persistent link: https://www.econbiz.de/10011667815
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Influence of IFRS on earnings manipulation : evidence from the European Union
Miková, Tereza - In: Acta oeconomica Pragensia : vědecký časopis Vysoke … 22 (2014) 6, pp. 3-18
Persistent link: https://www.econbiz.de/10010503005
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The effect of voluntary IFRS adoption by unlisted firms on earnings quality and the cost of debt : empirical evidence from Korea
Lee, Young Hwan; Kang, Sun A.; Cho, Sang Min - In: Journal of business economics and management 16 (2015) 5, pp. 931-948
Persistent link: https://www.econbiz.de/10011386661
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The evolution of the accounting practices during the recent economic crisis : empirical survey regarding the earnings management
Gorgan, Cătălina; Gorgan, Vasile; Dumitru, Valentin … - In: Amfiteatru economic : an economic and business research … 14 (2012) 32, pp. 548-560
Persistent link: https://www.econbiz.de/10010242389
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The relationships between IFRS, earnings losses threshold and earnings management
Kao, Hui-sung - In: Journal of Chinese economic and business studies 12 (2014) 1, pp. 81-98
Persistent link: https://www.econbiz.de/10010251094
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The value of discretionary accruals computed using both national and international standards
Dobre, Florin; Brad, Laura; Ciobanu, Radu - In: Journal of accounting & management information systems … 14 (2015) 1, pp. 153-169
The present research provide information about the value of discretionary accruals considering the fact that a switch from Romanian Accounting Standards to International Financial Reporting Standards was compulsory, from 2012, for the entities that have securities admitted on trading. The value...
Persistent link: https://www.econbiz.de/10011311136
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Earnings management and analyst coverage changes around IFRS implementation : evidence from France
Nouri, Yosr; Abaoub, Ezzeddine - In: The international journal of business and finance … 9 (2015) 3, pp. 83-94
Persistent link: https://www.econbiz.de/10011285422
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Accounting manipulations and IFRS : evidence from French companies
Nouri, Yosr; Abaoub, Ezzeddine - In: International journal of economics and finance 6 (2014) 11, pp. 229-244
Persistent link: https://www.econbiz.de/10010438281
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Audit opinion and earnings management : evidence from Greece
Tsipouridou, Maria; Spathis, Charalambos - In: Accounting forum : advancing the interdisciplinary and … 38 (2014) 1, pp. 38-54
Persistent link: https://www.econbiz.de/10010336155
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Earnings management and the role of auditors in an unusual IFRS context : the case of Greece
Tsipouridou, Maria; Spathis, Charalambos T. - In: Journal of international accounting auditing & taxation 21 (2012) 1, pp. 62-78
Persistent link: https://www.econbiz.de/10009538605