Purpose The purpose of this paper is to investigate the individual and interaction effects of
chief executive officers (CEO)-chairman leadership structure (CEO duality) and CEO …

Objetivo Verificar os efeitos da obrigatoriedade da nova norma sobre reconhecimento de
receitas na qualidade dos accruals e gerenciamento de resultados em empresas brasileiras …

In the study, we confirm that reporting entities increase discretionary revenue when their pre-
managed operating income and net earnings are slightly lower than the consensus forecast …

Previous studies demonstrate that accounting choices could, directly and indirectly, affect
firm performance. We investigate whether accounting choices and financial ratios could …

Purpose The authors expand the connotation of the research on the accounting information
quality characteristics, provide empirical evidence for the factors of consistency and also …

Aim/purpose–This paper aims at investigating whether the International Financial Reporting
Standard (IFRS) 15 Revenue from Contracts with Customers implementation in Poland has …

This study investigates problems and major challenges that may arise during the
implementation of IFRS 15 and assesses the likely impact on firms' profitability and …

Objetivo Verificar os efeitos da obrigatoriedade da nova norma sobre reconhecimento de
receitas na qualidade dos accruals e gerenciamento de resultados em empresas brasileiras …

The mandatory introduction of IFRS 15—“Revenues from Contracts with Customers”—
provides a relevant innovation in revenue recognition. It introduces a single comprehensive …

Reliability of the corporate's financial statement earnings is an important information for
stakeholders. According to the agency theory, there is a difference of interest between the …