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Keywords: Accruals
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Journal Articles
Principles based accounting standards, audit fees and going concern: evidence using advanced machine learning
Available to Purchase
International Journal of Accounting and Information Management (2024) 32 (2): 308–344.
Published: 21 December 2023
... by the managers using rules-based standards. The study also reveals that the degree of reliance by a US firm on principles-based accounting standards has a negative impact on accounting conservatism, the risk of financial statement misstatement, accruals and the difficulty in predicting future earnings...
Journal Articles
IFRS 9 and earnings management: the case of European commercial banks
Available to Purchase
International Journal of Accounting and Information Management (2023) 31 (3): 504–527.
Published: 18 April 2023
... reporting of financial risks as required by IFRS 9 has been instrumental in the perceived improvement in the quality of financial reporting by banks (Guo et al., 2019). Commercial banks Earnings management Accruals Loan loss provision IFRS 9 Firms publish their financial reports...
Journal Articles
Capital structure and earnings management: evidence from Pakistan
Available to Purchase
International Journal of Accounting and Information Management (2023) 31 (1): 128–147.
Published: 23 November 2022
...Aziza Naz; Nadeem Ahmed Sheikh Purpose The purpose of this study is to investigate whether capital structure affects accruals and real earnings management (AEM and REM) of nonfinancial firms listed on Pakistan Stock Exchange (PSX). Moreover, to investigate whether institutional development (ID...
