The effect of IFRS 15 mandatory adoption on earnings management: Evidence from firms listed on the STOXX Europe 600 Index
Research Question: Does the mandatory adoption of International Financial Reporting Standard (IFRS) 15 "Revenue from contracts with customers” affect earnings quality? Motivation: This study adds to the empirical literature on the effects of IFRS implementation on earnings quality by examini...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Bucharest University of Economic Studies
2025-06-01
|
| Series: | Contabilitate şi Informatică de Gestiune |
| Subjects: | |
| Online Access: | http://online-cig.ase.ro/jcig/art/25_2_7.pdf |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|