Earnings management using revenue classification shifting – evidence from the IFRS adoption period

Earnings management using revenue classification shifting – evidence from the IFRS adoption period

Bibliographic Details
Main Authors:	Minyoung, Noh, Doocheol, Moon, Laura, Parte
Format:	text
Language:	eng
Published:	Emerald 2017
Subjects:	IFRS adoption,Classification shifting,Core earnings,Earnings benchmarks,Other operating income,Special expense items

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