Do International Financial Reporting Standards Influence Malaysian and Nigerian Banks Earnings Management Goals?
Onalo Ugbede, Mohd Lizam & Ahmad Kaseri · Journal of Economics, Management and Trade · 2016
International Financial Reporting Standards (IFRS) was made compulsory for European firms beginning from 1 January, 2005. This has attracted several studies on the impact of IFRS adoption on European manufacturing/sales-based firms’ earnings management and its goals. However, Mal...
Open access
Research Article
10.9734/BJEMT/2016/20575