Dayanandan, Ajit; Donker, Han; Ivanof, Mike; Karahan, … - In: International Journal of Accounting and Information … 24 (2016) 3, pp. 296-316
Purpose The purpose of this study is to examine whether the quality of financial reporting has improved after the adoption of International Financial Reporting Standards (IFRS) in Europe and across the world. The study investigates the impact of IFRS on income smoothing and earnings management...