Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management

By Elisabetta Ipino, A. Parbonetti. 2017

137 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/07a2977aeffbc7d47b39d3d41da8d53c7fb9a7bf