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Keywords: Earnings management
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Journal Articles
Journal of Financial Regulation and Compliance (2016) 24 (1): 41–59.
Published: 08 February 2016
...Ibrahim El-Sayed Ebaid Purpose – This study aims to examine whether the adoption of International Financial Reporting Standards (IFRS) leads to accounting quality improvements in Egypt as a code-law country. In particular, the study examines earnings management, the construct often used to assess...
