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 …

incorporate the effect of economic events. For validation, we show that the likelihood of accounting information users (financial … comparability and demonstrating the benefits of comparable 10-K text to accounting information users …

. Taxation in Accounting -- Chapter 5. Taxation in Finance -- Chapter 6. Income Tax -- Chapter 7. Corporate Tax -- Chapter 8. Tax … fields of finance and accounting. It covers several fundamental topics of taxation, such as income, corporate and value add …