Earnings management and European Regulation 1606/2002: Evidence from non-financial Portuguese companies listed in Euronext
Background: Since 2005, Portuguese listed companies have experienced an important institutional change, the mandatory adoption of new accounting standards (IFRS/IAS). European Union Regulation 1606/2002 made compliance with IFRS mandatory for the consolidated accounts of companies with securities tr...
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| Опубліковано в:: | Revista de Contabilidad |
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| Автори: | , |
| Формат: | Artigo |
| Мова: | Inglês |
| Опубліковано: |
Asociación Española de Profesores Universitarios de Contabilidad
2017
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| Предмети: | |
| Онлайн доступ: | https://www.redalyc.org/articulo.oa?id=359752056001 |
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