Economic effects of tightening accounting standards to restrict earnings management

Accounting Review

Volumn 80, Issue 4, 2005, Pages 1101-1124

  Ewert, Ralf ^a   Wagenhofer, Alfred ^b  

^a GOETHE UNIVERSITY   (Germany)

^b UNIVERSITY OF GRAZ   (Austria)

Author keywords

Accounting standards; Earnings management; Earnings quality; Standard setting

Indexed keywords

EID: 27844569369     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.2005.80.4.1101     Document Type: Review

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