Does Adoption of IAS/IFRS Deter Earnings Management?

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Source https://hec.hal.science/hal-00675047
Author Capkun, Vedran, Collins, Daniel W., Jeanjean, Thomas
Maintainer CCSD
Last Updated May 26, 2026, 11:02 (UTC)
Created May 26, 2026, 11:02 (UTC)
Identifier hal-00675047
Language en
contributor Groupement de Recherche et d'Etudes en Gestion à HEC (GREGH) ; Ecole des Hautes Etudes Commerciales (HEC Paris)-Centre National de la Recherche Scientifique (CNRS)
creator Capkun, Vedran
date 2012-02-28T00:00:00
harvest_object_id 87c40110-ab79-4c27-912d-8b98c97d93af
harvest_source_id 3374d638-d20b-4672-ba96-a23232d55657
harvest_source_title test moissonnage SELUNE
metadata_modified 2025-08-20T00:00:00
set_spec type:REPORT