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Keywords: international financial reportingClose
Journal of International Accounting Research (2019) 18 (3): 97–119.
Published: 01 September 2019
...-term-oriented cultures suggesting that manipulation of accruals enables benchmark beating with high precision. JEL Classifications: M14; M16; M21; M41. January 2018 June 2019 2019 earnings management international financial reporting long-term orientation national culture...
Journal of International Accounting Research (2012) 11 (1): 155–184.
Published: 01 March 2012
...Qing Liao; Thorsten Sellhorn; Hollis A. Skaife ABSTRACT Beginning in 2005, the EU began requiring consolidated financial reports of publicly traded firms to be prepared in accordance with EU-endorsed International Financial Reporting Standards (IFRS) in an effort to increase the comparability...