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Hey,
I am curious about your opinions.
Is earnings management more likely to occur under Rules-based or Principle-based standards?
Maybe you can take the following into account :
- discretionary vs. real earnings management
- Management discretion vs. auditors acceptance
Does the use of the same set of standards lead to comparable financial statements?
Thank you in advance
I am curious about your opinions.
Is earnings management more likely to occur under Rules-based or Principle-based standards?
Maybe you can take the following into account :
- discretionary vs. real earnings management
- Management discretion vs. auditors acceptance
Does the use of the same set of standards lead to comparable financial statements?
Thank you in advance