The Effect of IAS/IFRS Adoption on Earnings Management (Smoothing): A Closer Look at Competing Explanations

By Vedran Capkun, Daniel W. Collins, Thomas Jeanjean. 2013

195 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/baaf208ceddbfe0c4e63af0263b5d36658734264