Open AccessThe impact of mandatory IFRS adoption on earnings management: Evidence from Morocco: A multinomial logit approach
Author(s) -
Samia El Idrissi Rioui,
M. S. Rigar,
GRINE Abdelhadi
Publication year - 2021
Publication title -
journal of physics. conference series
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.21
H-Index - 85
eISSN - 1742-6596
pISSN - 1742-6588
DOI - 10.1088/1742-6596/1743/1/012013
Subject(s) - multinomial logistic regression , logit , business , accounting , earnings , earnings management , multinomial distribution , logistic regression , actuarial science , econometrics , economics , statistics , mathematics