Work

The impact of IFRS13 on earnings management of IAS39 reclassifying firms following the 2008 financial crisis

Year: 2025

Type: article

Source: Journal of financial reporting & accounting

DOI: 10.1108/jfra-07-2023-0355

Authors: Sarra Elleuch Hamza, Asma Ajili

Institution: Manouba University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W4408040692

FWCI:

Cites: 40

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Related to: 10