Early compliance with IFRS 16, earnings management, and corruption: evidence from Southeast Asia
The primary purpose of this paper is twofold: firstly, to investigate the effect of early compliance with International Financial Reporting Standards 16 on Leases on earnings management and firm performance; secondly, to examine the moderating roles of corruption environment on those relationships....
保存先:
| 主要な著者: | , , , |
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| フォーマット: | Artigo |
| 言語: | Inglês |
| 出版事項: |
Taylor & Francis Group
2022-12-01
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| シリーズ: | Cogent Business & Management |
| 主題: | |
| オンライン･アクセス: | https://www.tandfonline.com/doi/10.1080/23311975.2022.2141092 |
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