Browsing Examensarbete i företagsekonomi för civilekonomexamen, 30hp by Subject "Big bath accounting, earnings management, provisions, IFRS, enforcement,"
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Do accounting standards matter? A study about how enforcement can affect accounting
(2012-06-14)Background and Problem discussion: In 2005 it became mandatory for all companies listed on stock exchanges within the EU to follow IFRS in their consolidated financial statements. This study examines whether companies ...