The conditional effect of culture on the relationship between ifrs adoption strategies and earnings management
The purpose of this paper is to investigate the relationship between IFRS adoption strategies and earnings management and examine the conditional effect of culture on this link. The research was based on a sample of firms located in 35 developed and developing countries. The empirical results provid...
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| Main Authors: | , , , |
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| Format: | Article |
| Published: |
Society for Alliance, Fidelity and Advancement (SAFA)
2020
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| Online Access: | http://psasir.upm.edu.my/id/eprint/111645/ https://research.ebsco.com/c/rkkw5g/search/details/nzpdqabjs5 |
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| Institution: | Universiti Putra Malaysia |