Detecting Earnings Management Practices in European Insurance Sector: a Purpose and Application of Accrual Modelling and Distribution of Earnings
Purpose. The purpose of the present paper was to gauge the extent of the impact on earnings management derived from the adoption of International Financial Reporting Standards (IFRS) 17 as well as detecting whether the impact will be similar in different European “Insurance” and “Reinsurance” indus...
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| Format: | Article |
| Language: | English |
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Oles Honchar Dnipro National University
2022-09-01
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| Series: | European Journal of Management Issues |
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| Online Access: | https://mi-dnu.dp.ua/index.php/MI/article/view/376 |