A Cross Country Study of Indirect Effect of IFRS Adoption on Earnings Management
<p>The main purpose of this study is to investigate whether there is an indirect negative effect of IFRS adoption level on earnings management, through an increase of analyst coverage. This paper is motivated by the fact that IFRS adoption could increase the number of analysts who follow the c...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Muhammadiyah Yogyakarta
2019-09-01
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| Series: | Journal of Accounting and Investment |
| Online Access: | https://journal.umy.ac.id/index.php/ai/article/view/6000 |