Can IFRS adoption mitigate earnings management in an emerging market?

Can IFRS adoption mitigate earnings management in an emerging market?

Research on the impact of the International Financial Reporting Standard (IFRS) mandate on the quality of financial reporting produced mixed findings. Several researchers showed that the IFRS mandate depresses earnings management since it improves comparability, and the principle-based approach offe...

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Bibliographic Details
Main Authors: Abdelnaser M. Mohamed Amer, Asil Azimli, Muri Wole Adedokun
Format: Article
Language:English
Published: Elsevier 2024-10-01
Series:Heliyon
Subjects:
M40
M41
M48
Online Access:http://www.sciencedirect.com/science/article/pii/S2405844024142570
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