A Review of Earnings Management Techniques: An IFRS Perspective
Originality/value: In contrast with prior literature, where many researchers focused on studying the effect of IFRS adoption on earnings management, this study deals with IFRS as a perspective not as an influencer which is the contribution of this study. Hence, the current article provides a framewo...
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| Veröffentlicht in: | Global business and management research 2019-07, Vol.11 (3), p.1-13 |
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| container_title | Global business and management research |
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| creator | Toumeh, Ahmad A Yahya, Sofri |
| description | Originality/value: In contrast with prior literature, where many researchers focused on studying the effect of IFRS adoption on earnings management, this study deals with IFRS as a perspective not as an influencer which is the contribution of this study. Hence, the current article provides a framework to differentiate whether these techniques fall under earnings management practices or fraud from IFRS perspective, and also it calls attention to the space of discretion existed in IFRS. |
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| identifier | ISSN: 1947-5667 |
| ispartof | Global business and management research, 2019-07, Vol.11 (3), p.1-13 |
| issn | 1947-5667 1947-5667 |
| language | eng |
| recordid | cdi_proquest_journals_2435720799 |
| source | Elektronische Zeitschriftenbibliothek - Frei zugängliche E-Journals; Business Source Complete |
| subjects | Accounting procedures Annual reports Capital markets Cash flow statements Corporate profits Earnings management Financial statements Fraud International Financial Reporting Standards Inventory Principles Quality |
| title | A Review of Earnings Management Techniques: An IFRS Perspective |
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