Impact of IFRS on Earnings Management: Comparison of Pre-Post IFRS Era in Pakistan

Author:

Baig Maliha,Khan Shuja Ali

Publisher

Elsevier BV

Subject

General Medicine

Reference16 articles.

1. The effect of international institutional factors on properties of accounting earnings;Ball;Journal of Accounting and Economics,2000

2. International Accounting Standards and Accounting Quality;Barth;Journal of Accounting Research,2008

3. Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders;DeAngelo;The Accounting Review,1986

4. Goncharov, I. & Zimmermann, J. 2006. Do Accounting Standards Influence the Level of Earnings Management? Evidence from Germany. SSRN: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=386521.

5. The impact of bonus schemes on the selection of accounting principles;Healy;Journal of Accounting and Economics,1985

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