Earnings management using revenue classification shifting – evidence from the IFRS adoption period
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| Format: | text |
| Language: | eng |
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Emerald
2017
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10.1108-IJAIM-07-2016-0071 |
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eprints |
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10.1108-IJAIM-07-2016-00712017-08-07 Earnings management using revenue classification shifting – evidence from the IFRS adoption period Minyoung, Noh Minyoung, Noh Doocheol, Moon Doocheol, Moon Laura, Parte Laura, Parte IFRS adoption,Classification shifting,Core earnings,Earnings benchmarks,Other operating income,Special expense items Emerald 2017-08-07 text text/HTML 10.1108/IJAIM-07-2016-0071 https://www.emeraldinsight.com/doi/10.1108/IJAIM-07-2016-0071 ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.jtitle=International+Journal+of+Accounting+%26+Information+Management&rft.volume=25&rft.issue=3&rft.spage=333&rft.epage=355&rft.issn=1834-7649&rft.id=info%3Adoi%2F10.1108%2FIJAIM-07-2016-0071 eng Emerald All rights reserved. |
| repository_type |
Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Emerald |
| building |
Emerald Repository |
| collection |
Online Access |
| language |
eng |
| topic |
IFRS adoption,Classification shifting,Core earnings,Earnings benchmarks,Other operating income,Special expense items |
| spellingShingle |
IFRS adoption,Classification shifting,Core earnings,Earnings benchmarks,Other operating income,Special expense items Minyoung, Noh Doocheol, Moon Laura, Parte Earnings management using revenue classification shifting – evidence from the IFRS adoption period |
| description |
|
| author2 |
Minyoung, Noh |
| author_facet |
Minyoung, Noh Minyoung, Noh Doocheol, Moon Laura, Parte |
| format |
text |
| author |
Minyoung, Noh Doocheol, Moon Laura, Parte |
| author_sort |
Minyoung, Noh |
| title |
Earnings management using revenue classification shifting – evidence from the IFRS adoption period |
| title_short |
Earnings management using revenue classification shifting – evidence from the IFRS adoption period |
| title_full |
Earnings management using revenue classification shifting – evidence from the IFRS adoption period |
| title_fullStr |
Earnings management using revenue classification shifting – evidence from the IFRS adoption period |
| title_full_unstemmed |
Earnings management using revenue classification shifting – evidence from the IFRS adoption period |
| title_sort |
earnings management using revenue classification shifting – evidence from the ifrs adoption period |
| publisher |
Emerald |
| publishDate |
2017 |
| first_indexed |
2018-10-12T13:29:29Z |
| last_indexed |
2018-10-12T13:29:29Z |
| _version_ |
1614126481929142272 |