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The impact of the IFRS 15 implementation on the revenue-based earnings management in Poland
- Source :
- Journal of Economics and Management, Vol 43, Iss 1, Pp 387-403 (2021)
- Publication Year :
- 2021
- Publisher :
- Sciendo, 2021.
-
Abstract
- Aim/purpose – This paper aims at investigating whether the International Financial Reporting Standard (IFRS) 15 Revenue from Contracts with Customers implementation in Poland has affected earnings management that uses discretion in revenue recognition to avoid losses and earnings decreases.
Details
- Language :
- English
- ISSN :
- 27199975
- Volume :
- 43
- Issue :
- 1
- Database :
- Directory of Open Access Journals
- Journal :
- Journal of Economics and Management
- Publication Type :
- Academic Journal
- Accession number :
- edsdoj.b5ef2a2c652466182c76c8efdfbd7ce
- Document Type :
- article
- Full Text :
- https://doi.org/10.22367/jem.2021.43.18