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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Detalhes bibliográficos
Autor principal: Rathke, A. A. T. (author)
Outros Autores: Santana, V. F. (author), Lourenço, I. M. E. C. (author), Dalmácio, F. Z. (author)
Formato: article
Idioma:eng
Publicado em: 2016
Assuntos:
IFRS
Earnings management
Latin America
Texto completo:http://hdl.handle.net/10071/12206
País:Portugal
Oai:oai:repositorio.iscte-iul.pt:10071/12206

Texto Completo

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

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