Johannes Hottmann

Handelshochschule Leipzig (HHL)

Doctoral candidate

Jahnallee 59

Leipzig, 04109

Germany

SCHOLARLY PAPERS

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Scholarly Papers (1)

1.

Does Enforcement Change Earnings Management Behavior? Evidence from the EU after Mandatory IFRS Adoption

Number of pages: 53 Posted: 02 Dec 2015
Handelshochschule Leipzig (HHL), Handelshochschule Leipzig (HHL), Handelshochschule Leipzig (HHL) and HHL Leipzig Graduate School of Management
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Citation 1

Abstract:

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Enforcement, IFRS, Earnings Management, Earnings Quality, Discretionary Accruals