The role of board characteristics on the relationship between International Financial Reporting Standards (IFRS) adoption and earnings management: Evidence from China
October-December 2019 - Vol 11 Num. 9
The purpose of this study is to investigate the effect of International Financial Reporting Standards (IFRS) adopting on earning management by considering the role of board size and board independence. Univariate tests and multivariate regression analysis were employed to test whether the level of earnings management is...
October-December 2019
Investors’ perception and profitability of listed companies: Evidence from Nigeria
October-December 2019
The role of board characteristics on the relationship between International Financial Reporting Standards (IFRS) adoption and earnings management: Evidence from China
August 2019
The informative value of taxes: The case of temporal differences in tax accounting
July 2019
An assessment of just in time system on the financial performance of manufacturing firms in Nigeria
July 2019
The influence of tax amnesty programme on tax compliance in Nigeria: The moderating role of political trust
July 2013
Role of the agency theory in implementing management's control
September 2014
The market impact of mergers and acquisitions on acquiring firms in the U.S.
September 2013
Evaluating taxpayers’ attitude and its influence on tax compliance decisions in Tamale, Ghana
July 2013
The contextual framework of corporate income tax evasion
September 2013
A study on utilization of shipping agency services with special reference to console shipping services, India Private Limited at Tirupur City
