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Keywords: Reporting lag
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Journal Articles
Reporting lag in the GCC region: exploring the nexus of earnings management and IFRS transition
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International Journal of Accounting and Information Management (2024) 32 (4): 685–708.
Published: 13 June 2024
...Ines Kateb Purpose The purpose of this study is to delve into the complex interplay between earnings management (EM), the International Financial Reporting Standards (IFRS) implementation and the reporting lag (RL) within the specific context of the Gulf Cooperation Council (GCC) region...
