Earnings management and European Regulation 1606/2002: Evidence from non-financial Portuguese companies listed in Euronext

Earnings management and European Regulation 1606/2002: Evidence from non-financial Portuguese companies listed in Euronext

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Background: Since 2005, Portuguese listed companies have experienced an important institutional change, the mandatory adoption of new accounting standards (IFRS/IAS). European Union Regulation 1606/2002 made compliance with IFRS mandatory for the consolidated accounts of companies with securities tr...

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Bibliographic Details
Main Authors: Agostinho Pereira, Maria do Céu Gaspar Alves
Format: Article
Language:English
Published: Universidad de Murcia 2017-07-01
Series:Revista de Contabilidad: Spanish Accounting Review
Subjects:
Earnings management
Discretionary accruals
Listed companies
Accounting standards
Regulation
Enforcement
Ifrs
Accounting accruals
Online Access:http://www.sciencedirect.com/science/article/pii/S1138489117300067

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http://www.sciencedirect.com/science/article/pii/S1138489117300067

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