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Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management

Accounting and business research, 2017-01, Vol.47 (1), p.91-121 [Peer Reviewed Journal]

2016 Informa UK Limited, trading as Taylor & Francis Group 2016 ;2016 Informa UK Limited, trading as Taylor & Francis Group ;ISSN: 0001-4788 ;EISSN: 2159-4260 ;DOI: 10.1080/00014788.2016.1238293

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