The effect of IFRS adoption on earnings management and the moderating role of corporate governance: evidence from Bangladesh
International Financial Reporting Standards (IFRS) is introduced with the intention to offer better financial reporting quality. The extent literature suggests that the level of earnings management (EM) is one of the determinants of financial reporting quality. However, previous studies documented...
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| Format: | Thesis |
| Language: | English English English |
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2020
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| Online Access: | https://etd.uum.edu.my/9413/2/s901488_01.pdf https://etd.uum.edu.my/9413/3/s901488_02.pdf https://etd.uum.edu.my/9413/4/s901488_references.docx https://etd.uum.edu.my/9413/ |
| Abstract | Abstract here |