Open AccessEffect of the Mandatory Adoption of IFRS on Real and Accruals-based Earnings Management: Empirical Evidence From France
Author(s) -
Mouna Sellami,
Hamadi Fakhfakh
Publication year - 2013
Publication title -
international journal of accounting and economics studies
Language(s) - English
Resource type - Journals
ISSN - 2309-4508
DOI - 10.14419/ijaes.v2i1.1485
Subject(s) - accrual , earnings management , accounting , business , context (archaeology) , international financial reporting standards , earnings quality , sample (material) , panel data , earnings , economics , econometrics , paleontology , chemistry , chromatography , biology