Reporting Regulatory Environments and Earnings Management: U.S. and Non-U.S. Firms Using U.S. GAAP or IFRS
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Material Type |
Article
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Author(s) |
Evans, Mark E. (Author)
Houston, Richard W. (Author)
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Source Journal Info. |
Title:
The Accounting Review
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Volume/ Issue No.: 2015/SEP V.90 N.5
Call No.:657.05 ARE Location: Periodicals & References Hall - 2nd floor
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Physical Description |
p 1969-1994
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Subject Area/ Descriptors |
Accounting
(2845)
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Abstract |
Based on data collected from 616 experienced financial officers who use U.S. GAAP or IFRS and are domiciled in the U.S., Europe, or Asia, we examine how reporting standards (U.S. GAAP versus IFRS) and domicile (U.S. versus non-U.S.) affect earnings management (real versus accrual). U.S. firms using U.S. GAAP...
Full Abstract
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Journal:
The Accounting Review
(613)
Issu: 2015/SEP V.90 N.5
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