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How has IFRS impacted financial reporting for unlisted entities?
(Editura ASE, 2018)
This paper addresses the question whether adoption of International Financial Reporting Standards (IFRS) is associated with low earnings management in unlisted companies in three European countries. Therefore, this paper ...
Matching of expenses in financial reporting : a matching function approach
Purpose – The purpose of this study is to introduce a matching function approach to analyze matching in financial reporting. Design/methodology/approach – The matching function is first analyzed analytically. It is specified ...