The effect of IFRS and SOX-like regulations on earnings management in East Asian countries
This thesis examines the effect of IFRS and SOX-like regulations on earnings management in Asian countries. Firstly, the study finds no strong evidence that IFRS convergence leads to a decline in discretionary accruals in Thailand. Institutional factors including debt and equity financing exhibit a...
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University of Essex
2016
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| Online Access: | http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.685811 |