Earnings Management in Light of the Shift to International Financial Reporting Standards (IFRS): An Exploratory Study on Saudi Corporations
DOI:
https://doi.org/10.34257/GJMBRCVOL20IS5PG1Keywords:
international financial reporting standards (IFRS), earnings management, income smoothing
Abstract
This study aims to study the Earnings management in light of the shift to International Financial Reporting Standards (IFRS) through a field study, which has occurred in Saudi jointstock companies. Through research, I achieved several results, such as: That there is change expected to happen in Earnings management in light of the shift to International Financial Reporting Standards (IFRS) via:
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How to Cite
Dr. Fahad Sulaiman M Alnafea. (2020). Earnings Management in Light of the Shift to International Financial Reporting Standards (IFRS): An Exploratory Study on Saudi Corporations. Global Journal of Management and Business Research, 20(C5), 1–19. https://doi.org/10.34257/GJMBRCVOL20IS5PG1
Published
2020-10-15
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This work is licensed under a Creative Commons Attribution 4.0 International License.