International financial reporting standards and earnings management in Latin America

This study analyzes the level of earnings management in Latin America after the adoption of the International Financial Reporting Standards (IFRS) and analyzes the role of cross-listing in the United States. The literature on earnings management in less developed countries is still under constructio...

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Bibliographic Details
Main Author: Rathke, A. A. T. (author)
Other Authors: Santana, V. F. (author), Lourenço, I. M. E. C. (author), Dalmácio, F. Z. (author)
Format: article
Language:eng
Published: 2016
Subjects:
IFRS
Earnings management
Latin America
Online Access:http://hdl.handle.net/10071/12206
Country:Portugal
Oai:oai:repositorio.iscte-iul.pt:10071/12206

Internet

http://hdl.handle.net/10071/12206

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