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K-State Business Insights Newsletter

Category: Fall 2017 K-State Business Insights

Culture’s Consequence: The Relationship Between Earnings Management and IAS/IFRS Adoption Across Cultures

New research argues that culture has a particularly important role in earnings management post-IFRS adoption due primarily to the flexibility IFRS creates for financial statement preparers.  Continue reading “Culture’s Consequence: The Relationship Between Earnings Management and IAS/IFRS Adoption Across Cultures”