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Preliminary Evidence of the Effects of the Adoption of the Impairment-Only Approach to Goodwill Accounting in Sweden
(University of Hertfordshire, 2006)
We examine the effects of the implementation of the impairment-only approach to goodwill accounting on the financial reporting quality in Sweden after the adoption of IFRS. Using accounting data from public companies in ...
The Effect of Financial Systems on Earnings Management Among Firms Reporting Under IFRS
(University of Hertfordshire, 2006)
This study examines the relation between financing system and earnings management and changes in the patterns of earnings management activities over time. Prior research suggests that managers are more likely to manage ...