Work

The effect of IAS/IFRS adoption on earnings management (smoothing): A closer look at competing explanations

Year: 2016

Type: article

Source: Journal of Accounting and Public Policy

DOI: 10.1016/j.jaccpubpol.2016.04.002

Authors: Vedran Capkun, Dan Collins, Thomas Jeanjean

Institutions: HEC Paris, University of Iowa, École Supérieure des Sciences Économiques et Commerciales

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

Funder: Agence Nationale de la Recherche

Awards: Idex Paris-Saclay, Réguler l'économie au service de la société

OpenAlex ID: W3124294769

FWCI: 101.7

Cites: 47

Cited by: 259

Related to: 10