Heterogeneity in Earning Management of Listed Companies Following International Financial Reporting Standards Convergence: A Developing Country Experiences

Heterogeneity in Earning Management of Listed Companies Following International Financial Reporting Standards Convergence: A Developing Country Experiences

<p>This study examines the earning management behavior of Sri Lankan firms following IFRS convergence. Moreover, we investigate whether the earning management following IFRS convergence is similar across different companies. We separately evaluate the companies based on size, auditor type, and...

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Bibliographic Details
Main Authors: P. R. Weerathunga, Chen Xiaofang, T. K. G. Sameera
Format: Article
Language:English
Published: EconJournals 2019-12-01
Series:International Journal of Economics and Financial Issues
Online Access:http://www.econjournals.com/index.php/ijefi/article/view/8872

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