African Journal of
Business Management

  • Abbreviation: Afr. J. Bus. Manage.
  • Language: English
  • ISSN: 1993-8233
  • DOI: 10.5897/AJBM
  • Start Year: 2007
  • Published Articles: 4046

Full Length Research Paper

Does the IFRS 15 impact earnings management? Initial evidence from Italian listed companies

Marco Tutino
  • Marco Tutino
  • Department of Business Studies, School of Economics and Business Studies Roma Tre University, Rome, Italy.
  • Google Scholar
Carlo Regoliosi
  • Carlo Regoliosi
  • Department of Business Studies, School of Economics and Business Studies Roma Tre University, Rome, Italy.
  • Google Scholar
Giorgia Mattei
  • Giorgia Mattei
  • Department of Business Studies, School of Economics and Business Studies Roma Tre University, Rome, Italy.
  • Google Scholar
Niccolò Paoloni
  • Niccolò Paoloni
  • Department of Engineering, Roma Tre University, Rome, Italy.
  • Google Scholar
Marco Pompili
  • Marco Pompili
  • Department of Business Studies, School of Economics and Business Studies Roma Tre University, Rome, Italy.
  • Google Scholar


  •  Received: 18 December 2018
  •  Accepted: 27 February 2019
  •  Published: 14 April 2019

How to cite this article

APA /
Tutino, M., Regoliosi, C., Mattei, G., Paoloni, N., & Pompili, M. (2019). Does the IFRS 15 impact earnings management? Initial evidence from Italian listed companies. African Journal of Business Management, 13(7), 226-238.
Chicago /
Marco Tutino, Carlo Regoliosi, Giorgia Mattei, Niccolò Paoloni and Marco Pompili. "Does the IFRS 15 impact earnings management? Initial evidence from Italian listed companies." African Journal of Business Management 13, no. 7 (2019): 226-238.
MLA /
Marco Tutino, et al. "Does the IFRS 15 impact earnings management? Initial evidence from Italian listed companies." African Journal of Business Management 13.7 (2019): 226-238.