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Mandatory IFRS adoption and real/accruals bases earnings management in the UK
Almaharmeh, Mohammad I.; Almasarwah, Adel; Shehadeh, Ali - In: ACRN journal of finance and risk perspectives 10 (2021), pp. 25-39
Management (REM), as well as Accrual Earnings Management (AEM), will be examined for non-financial listed firms in the London …
Persistent link: https://www.econbiz.de/10012489292
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The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing
Gegenfurtner, Bernhard; Ampenberger, Markus; Kaserer, … - 2009
We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm … first corroborate former results indicating that the accrual anomaly is also present in Germany. However, this anomaly seems … reduce the accrual anomaly, shareholder monitoring is not. Apart from offering evidence related to the cross …
Persistent link: https://www.econbiz.de/10003850495
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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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The effect of IFRS on earnings management in Brazilian non-financial public companies
Pelucio-Grecco, Marta Cristina; Geron, Cecília Moraes … - In: Emerging markets review 21 (2014), pp. 42-66
Persistent link: https://www.econbiz.de/10011304338
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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
factors could be observed on the value of discretionary accrual. …
Persistent link: https://www.econbiz.de/10011311136
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Earnings management and derivative hedging with fair valuation : evidence from the effects of FAS 133
Choe, Chong-mu; Mao, Connie X.; Upadhyay, Arun D. - In: The accounting review : a publication of the American … 90 (2015) 4, pp. 1437-1467
Persistent link: https://www.econbiz.de/10011337678
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Earnings management and corporate governance related to mandatory IFRS adoption : evidence from French-listed firms
Garrouch, Hela; Hadriche, Manel; Omri, Abdelwehed - In: International journal of managerial and financial accounting 6 (2014) 4, pp. 322-340
Persistent link: https://www.econbiz.de/10011349653
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Rückstellungen und Ergebnisglättung : theoretische und empirische Analyse
Kaiser, Stefanie - 2013
Persistent link: https://www.econbiz.de/10009769339
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The effect of IFRS adoption, investor protection and earnings quality : some reflections
Jeanjean, Thomas - In: The international journal of accounting : TIJA 47 (2012) 3, pp. 356-362
Persistent link: https://www.econbiz.de/10009625105
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The effect of IFRS adoption and investor protection on earnings quality around the world
Houqe, Muhammad Nurul; Van Zijl, Tony; Dunstan, Keitha; … - In: The international journal of accounting : TIJA 47 (2012) 3, pp. 333-355
Persistent link: https://www.econbiz.de/10009625112