Implementation the international financial reporting standards as a moderating variable of the relationship of corporate governance with earnings management

In general, this research is aimed at providing empirical evidence concerning the analysis of the adoption of IFRS as a moderating variable in the relation of corporate governance with earnings management. In particular, there are two objectives in this research, first, to provide empirical evidence concerning the analysis of the adoption of IFRS as a moderating variable in the relation between the independent of commissioners to the number of board of commissioners and earnings management; second, to analyze the adoption of IFRS as a moderating variable in the relation between the dual positi... Mehr ...