from Contracts with Customers implementation in Poland has affected earnings management that uses discretion in revenue … recognition to avoid losses and earnings decreases. Design/methodology/approach - The empirical studies were conducted using a … this end. Findings - The analyzed entities managed earnings using discretion in accrued revenue recognition to avoid …

, origins of law, the level of law enforcement, and the level of earnings management. Our empirical results show that, on … intangibles and analysts' earnings forecast errors. However, a further analysis indicates that the capitalization of intangibles … following the rules of IFRS 3 and IAS 38 significantly improves analysts' earnings forecast accuracy for firms with higher level …