Early compliance with IFRS 16, earnings management, and corruption: evidence from Southeast Asia

Early compliance with IFRS 16, earnings management, and corruption: evidence from Southeast Asia

The primary purpose of this paper is twofold: firstly, to investigate the effect of early compliance with International Financial Reporting Standards 16 on Leases on earnings management and firm performance; secondly, to examine the moderating roles of corruption environment on those relationships....

Full description

Bibliographic Details
Main Authors: Fuad Fuad, Agung Juliarto, Andrian Budi Prasetyo, Ali Riza Fahlevi
Format: Article
Language:English
Published: Taylor & Francis Group 2022-12-01
Series:Cogent Business & Management
Subjects:
corruption
voluntary/mandatory adoption of IFRS
earnings management
financial performance
ASEAN
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2022.2141092

Internet

https://www.tandfonline.com/doi/10.1080/23311975.2022.2141092

Similar Items