The effect of adopting international financial reporting standards on earnings management in Iraqi tourism companies: An empirical study
This study examined the impact of adopting the international financial reporting standards (IFRSs) on the practice of earnings management in the Iraqi tourism sector in order to limit these practices after the Central Tourism Directorate of Iraq directed all the Companies to implement these standard...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
AfricaJournals
2020-03-01
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| Series: | African Journal of Hospitality, Tourism and Leisure |
| Subjects: | |
| Online Access: | https://www.ajhtl.com/uploads/7/1/6/3/7163688/article_71_vol_9_2__2020_iraq.pdf |