The impact of IFRS adoption on accrual-based earnings management:evidence from Russia
This paper examines the impact of the IFRS adoption on earnings management and earnings quality in Russia. Despite the fact that multiple surveys and papers focus on earnings quality, earnings management and IFRS research, these topics are still actively being studied. This research is motivated by...
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| Format: | Dissertation |
| Language: | English |
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University of Oulu
2014
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| Online Access: | http://urn.fi/URN:NBN:fi:oulu-201405211443 http://nbn-resolving.de/urn:nbn:fi:oulu-201405211443 |