Mandatory IFRS Adoption and Real/Accruals Bases Earnings Management in the UK
Here, the link between the mandatory adoption of International Financial Reporting Standards (IFRS) and Real Earnings Management (REM), as well as Accrual Earnings Management (AEM), will be examined for non-financial listed firms in the London Stock Exchange. Robust regression analysis of the mandat...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
ACRN Publishing
2021-02-01
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| Series: | ACRN Journal of Finance and Risk Perspectives |
| Subjects: | |
| Online Access: | http://www.acrn-journals.eu/resources/jofrp10b.pdf |