Enforcement of accounting standards: how effective is the German two-tier system in detecting earnings management?
Author:
Publisher
Springer Science and Business Media LLC
Subject
General Business, Management and Accounting
Link
http://link.springer.com/content/pdf/10.1007/s11846-014-0159-z.pdf
Reference61 articles.
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3. Ball R (2013) Accounting informs investors and earnings management is rife: two questionable beliefs. Acc Horiz 27:847–853
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5. Barth M, Israeli D (2013) Disentangling mandatory IFRS reporting and changes in enforcement. J Acc Econ 56:178–188
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