Comparing Earnings Management in Germany and the USA

Taufiq Arifin; Indra Wijaya Kusuma

Volume 1, Issue 2 , April 2011, , Pages 59-68

  This study presents empirical evidence concerning the effect of different accounting standard on earnings management. Prior studies have shown that accounting standards influence earnings management. Tighter accounting standards regime restricts management’s descretion to manipulate accruals, and ...  Read More