...Dinuja Perera; Parmod Chand; Rajni Mala Purpose The adoption of two sets of International Financial Reporting Standards (full IFRS and IFRS for small- and medium-sized entities (SMEs)) has many accounting and public policy implications across various jurisdictions. We examine the effects...

...Stylianos Efstratios Vatis; Michail Nerantzidis; George Drogalas; Evangelos Chytis Purpose The purpose of this study is to identify, recap and evaluate the state-of-the-art linkage between International Financial Reporting Standards (IFRS) and earnings management (EM). Design/methodology...