The effect of audit quality and degree of international Financial Reporting Standards (IFRS) convergence on the accrual earnings management in ASEAN countries
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Abstract
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DOI: 10.9770/jesi.2019.7.1(9)
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References listed on IDEAS
- Dimitropoulos, Panagiotis E. & Asteriou, Dimitrios & Kousenidis, Dimitrios & Leventis, Stergios, 2013. "The impact of IFRS on accounting quality: Evidence from Greece," Advances in accounting, Elsevier, vol. 29(1), pages 108-123.
- repec:eme:arapps:v:21:y:2013:i:1:p:53-73 is not listed on IDEAS
- Enomoto, Masahiro & Kimura, Fumihiko & Yamaguchi, Tomoyasu, 2015.
"Accrual-based and real earnings management: An international comparison for investor protection,"
Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(3), pages 183-198.
- Masahiro Enomoto & Fumihiko Kimura & Tomoyasu Yamaguchi, 2012. "Accrual-Based and Real Earnings Management: An International Comparison for Investor Protection," Discussion Paper Series DP2012-13, Research Institute for Economics & Business Administration, Kobe University, revised May 2015.
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Cited by:
- Edmunds Čižo & Olga Lavrinenko & Svetlana Ignatjeva, 2020. "Determinants of financial development of the EU countries in the period 1995-2017," Post-Print hal-02919508, HAL.
- Edmunds Čižo & Olga Lavrinenko & Svetlana Ignatjeva, 2020. "Determinants of financial development of the EU countries in the period 1995-2017," Insights into Regional Development, VsI Entrepreneurship and Sustainability Center, vol. 2(2), pages 505-522, June.
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More about this item
Keywords
accrual earnings management; audit quality; ASEAN; convergence; International Financial Reporting Standards (IFRS);All these keywords.
JEL classification:
- M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- Z23 - Other Special Topics - - Sports Economics - - - Finance
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