Browsing Administración y Negocios by Subject "Gestión de empresas--Perú"
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IFRS Effect on earnings management in Peruvian corporations
(Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2017)Earnings quality is a multi-dimensional concept with no agreed-upon definition in the accounting literature. Several metrics have been developed to assess earnings quality (Zeghal et al., 2012). According to Francis and ...