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New insights into IFRS and earnings quality: what conclusions to draw from the French experience?

Author

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  • Ramzi Benkraiem

    (Audencia Business School)

  • Itidel Ben Saad
  • Faten Lakhal

Abstract

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Suggested Citation

  • Ramzi Benkraiem & Itidel Ben Saad & Faten Lakhal, 2021. "New insights into IFRS and earnings quality: what conclusions to draw from the French experience?," Post-Print hal-03157523, HAL.
    • Handle: RePEc:hal:journl:hal-03157523
    DOI: 10.1108/JAAR-05-2020-0094
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    Cited by:

    1. Anis Ben Amar & Islem Turki, 2022. "Temporal Evidence on Threshold Hierarchy Based on Accruals and Real Earnings Management: Evidence from France And The US," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(3), pages 373-396, September.

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