The Impact of the International Accounting Convergence on Income Smoothing in Brazillian Companies
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- Ifeoma Patricia OSAMOR & Matthew Adeolu ABATA & Chinyere Clareth ELLUH, 2020. "Effects Of Ifrs Adoption On Earning Variability Of Selected Deposit Money Banks In Nigeria: A Co-Integration Analysis Approach," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 13(23), pages 80-87, June.
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Keywords
International accounting convergence. IFRS. Earnings management. Income smoothing.;Statistics
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