Haapamäki, Elina - In: Journal of accounting & management information systems … 17 (2018) 1, pp. 5-30
This paper addresses the question whether adoption of International Financial Reporting Standards (IFRS) is associated … companies that have adopted IFRS voluntarily engage significantly less in earnings management compared to companies that have … not adopted IFRS. Moreover, this study examines firm-specific incentives and their role in the adoption decision within …
