articleJournal of Accounting and Public PolicyNov 1, 2008Closed access

Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption

TJThomas JeanjeanHSHervé Stolowy

HEC Paris

Indexed incrossref

Abstract

No abstract available for this paper.

Citation impact

720
total citations
FWCI
37.06
Percentile
100%
References
47
Citations per year

Authors

2

Topics & keywords

Topics
Keywords
  • Accounting
  • International Financial Reporting Standards
  • Earnings management
  • Incentive
  • Business
  • Commission
  • Earnings
  • Economics
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