Business, Management and Accounting
4 years ago

IFRS opens door for companies to manipulate earnings, impacting financial transparency.

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SHS Web of Conferences
International Financial Reporting Standards as a tool for Earnings management
Aneta Cugova, Juraj Cúg

Paper Summary

The article discusses how International Financial Reporting Standards were created to make accounting more consistent globally. By following these standards, companies can have more flexibility in how they report their earnings. This can change how a company's financial position and profits are perceived.

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