Earnings management using revenue classification shifting-evidence from the IFRS adoption period

Social Sciences

• Classification 80%
• Adoption 80%
• Company 60%
• Revenue 60%
• Transition 40%
• Administrative Structure 40%
• Evidence 40%
• Authors 40%
• Consequences 40%
• Design Methodology 20%
• Profits 20%
• Managers 20%
• Documents 20%
• USA 20%
• Korean 20%
• Time 20%
• Understanding 20%
• Performance 20%
• Tactics 20%
• Income 20%

Economics, Econometrics and Finance

• IFRS 100%
• Exchange 80%
• Expenditure 60%
• Revenue 60%
• Profit 60%
• Enterprise 60%
• Accounting Policy 40%
• Securities 40%
• Managers 20%
• Income 20%