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....

Celý popis

Podrobná bibliografie

Hlavní autoři:	Fuad Fuad, Agung Juliarto, Andrian Budi Prasetyo, Ali Riza Fahlevi
Médium:	Artigo
Jazyk:	Inglês
Vydáno:	Taylor & Francis Group 2022-12-01
Edice:	Cogent Business & Management
Témata:	corruption voluntary/mandatory adoption of IFRS earnings management financial performance ASEAN
On-line přístup:	https://www.tandfonline.com/doi/10.1080/23311975.2022.2141092
Tagy:	Přidat tag Žádné tagy, Buďte první, kdo vytvoří štítek k tomuto záznamu!