The Effect of Mandatory IFRS Adoption on Real and Accrual-Based Earnings Management Activities

By L. Doukakis. 2014

235 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/844a592576c3afd2bf233aeecb82d1926dedb718

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. A. Parbonetti
2. Elisabetta Ipino
3. Lara Al-Haddad
4. Mark R. Whittington
5. A. Gerged

In Strategy and Management

1. A. Parbonetti
2. Elisabetta Ipino
3. Lara Al-Haddad
4. Mark R. Whittington
5. A. Gerged

Citations in the corpus

• Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management (2017, background): “First, we provide evidence of the trade-off between accrual-based and real earnings management, while Doukakis (2014) does not.6 Second, we consider both EU and non-EU countries.”
• The impact of corporate governance mechanisms on real and accrual earnings management practices: evidence from Jordan (2019, background): “Following Ge and Kim (2014), Doukakis (2014), and others, the abnormal discretionary accruals proxy is added as an independent variable to the main model of our study.”