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Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption

Journal of accounting and public policy, 2008-11, Vol.27 (6), p.480-494 [Peer Reviewed Journal]

ISSN: 0278-4254 ;EISSN: 1873-2070 ;DOI: 10.1016/j.jaccpubpol.2008.09.008

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