Accrual-based and real earnings management before and after IFRS adoption

Author: Ferentinou Aikaterini C.   Anagnostopoulou Seraina C.  

Publisher: Emerald Group Publishing Ltd

E-ISSN: 1758-8855|17|1|2-23

ISSN: 0967-5426

Source: Journal of Applied Accounting Research, Vol.17, Iss.1, 2016-02, pp. : 2-23

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Abstract