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- W2000585160 endingPage "66" @default.
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- W2000585160 abstract "This article evaluated whether changes in accounting practices brought a reduction in earnings management (EM) in listed Brazilian non-financial companies through discretionary accruals. We developed a model to observe the effect of the International Financial Reporting Standards (IFRS) on firms' EM as well as the restrictive effects of the audit, the corporate governance and the regulatory environment. We find that the ones with the most limiting effects is the regulatory environment. We also find that the transition to IFRS had a restrictive effect on EM in Brazil after its complete implementation." @default.
- W2000585160 created "2016-06-24" @default.
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- W2000585160 date "2014-12-01" @default.
- W2000585160 modified "2023-10-02" @default.
- W2000585160 title "The effect of IFRS on earnings management in Brazilian non-financial public companies" @default.
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- W2000585160 doi "https://doi.org/10.1016/j.ememar.2014.07.001" @default.
- W2000585160 hasPublicationYear "2014" @default.