Accounting Rules on Loan Losses and Security Gains Contribute to Earnings Management for the Banking Industry in Sri Lanka
G. K. Suren W. de Chickera & Liu Qi · South Asian Journal of Social Studies and Economics · 2019
One of the most serious concerns presently facing the accounting profession is the growing complexity, extension, and significance of issues adjoining fair value measurements. Many researchers and practitioners criticized the fair value accounting and blame for it causing economi...
Open access
Research Article
10.9734/sajsse/2019/v3i330104