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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-д хэвлэсэн:	Revista de Contabilidad
Үндсэн зохиолчид:	Agostinho Pereira, Maria do Céu Gaspar Alves
Формат:	Artigo
Хэл сонгох:	Inglês
Хэвлэсэн:	Asociación Española de Profesores Universitarios de Contabilidad 2017
Нөхцлүүд:	Economía y Finanzas
Онлайн хандалт:	https://www.redalyc.org/articulo.oa?id=359752056001
Шошгууд:	Шошго нэмэх Шошго байхгүй, Энэхүү баримтыг шошголох эхний хүн болох!