Earnings management and european regulation 1606/2002:evidence from non-financial portuguese companies listed in Euronext

Background: Since 2005, Portuguese listed companies have experienced an important institutional change, the mandatory adoption of new accounting standards (IFRS/IAS). European Union Regulation 1606/2002 made compliance with IFRS mandatory for the consolidated accounts of companies with securities tr...

Full description

Bibliographic Details
Main Author: Pereira, Agostinho (author)
Other Authors: Alves, Maria do Céu (author)
Format: article
Language:eng
Published: 2018
Subjects:
Earnings management
Discretionary accruals
Listed companies
Accounting standards
Regulation
Enforcement
Ifrs
Accounting accruals
Online Access:http://hdl.handle.net/10400.15/2130
Country:Portugal
Oai:oai:repositorio.ipsantarem.pt:10400.15/2130

Internet

http://hdl.handle.net/10400.15/2130

Similar Items