Can IFRS adoption mitigate earnings management in an emerging market? [PDF]
HeliyonMohamed Amer AM +2 more
europepmc +1 more source
Invasive Fungal Rhinosinusitis: The First Histopathological Study in Vietnam. [PDF]
Head Neck PatholTran GH +5 more
europepmc +1 more source
Intumescent Coatings and Their Applications in the Oil and Gas Industry: Formulations and Use of Numerical Models. [PDF]
Polymers (Basel)Hafiz T +5 more
europepmc +1 more source
A Case of Fungal Maxillary Sinusitis Extending to the Contralateral Side Through the Nasal Septum. [PDF]
Cureus, 2023 Matsumoto N +4 more
europepmc +1 more source
Surface Modification of Intumescent Flame Retardant and Its Application in Polypropylene with Excellent Fire Performance and Water Resistance. [PDF]
Polymers (Basel)Zheng X +8 more
europepmc +1 more source
The Impact of IFRS 15 on Earnings Management
We study the effects of the adoption of the new standard IFRS 15 Revenue from Contracts with Customers, effective in 2018, on accrual-based earnings manage-ment for firms listed on the Oslo Stock Exchange. Our estimates are based on tradi-tional discretionary accrual measures, the modified Jones-model by Dechow et al. (1995) and the performance-matched
Babuta, David, Ovesen, Odin
openaire +1 more source
Brief of Professor Ernest A. Young as Amicus Curiae in Support of Plaintiff Appellant Urging Reversal [PDF]
, 2018 Young, Ernest A.
core +1 more source
Synthesis of Carbon-Zinc Oxide Microspheres Decorated with Ammonium Polyphosphate (APP) for Synergistic Flame Retardancy in Polypropylene Composites. [PDF]
Polymers (Basel)Mendoza JJ +6 more
europepmc +1 more source
Aspergillus Sinusitis: Risk Factors and Phenotyping. [PDF]
J Clin MedHafrén L +4 more
europepmc +1 more source
Same Same But Different: Credit Risk Provisioning Under IFRS 9
, 2023 Behn M, Couaillier C.
europepmc +1 more source