The impact of principles-based vs rules-based accounting standards on reporting quality and earnings management

Affärsverksamhet och ekonomi

• Quality Management 100%
• Rule-based 66%
• Accruals 65%
• Accounting Standards 63%
• Earnings Management 62%
• Real Earnings Management 41%
• Abnormal Accruals 21%
• Cross-country Study 20%
• Financial Reporting Quality 19%
• International Accounting Standards 19%
• Experiment 18%
• Country Studies 18%
• Investors 17%
• Accounting Firms 17%
• Institutional Factors 16%
• Financial Statements 13%
• Management Strategy 13%
• Auditors 13%
• Cash Flow 12%
• Policymaker 12%
• Stakeholders 9%
• Design Methodology 7%
• United States of America 6%