The Impact of Financial Statement Comparability on Earnings Management: Evidence from Frontier Markets

This paper examined whether financial statement comparability constrains opportunistic earnings management in frontier market countries. Using a large sample of 19 frontier market countries, and an accounting comparability method that maps comparability across several accounting standards, the resul...

Full description

Bibliographic Details

Published in:	International Journal of Financial Studies
Main Authors:	Wil Martens, Prem W. S. Yapa, Maryam Safari
Format:	Article
Language:	English
Published:	MDPI AG 2020-11-01
Subjects:	accounting comparability real earnings management accruals earnings management frontier markets
Online Access:	https://www.mdpi.com/2227-7072/8/4/73