TY  - JOUR
AB  - Accounting regulation is a highly topical issue for listed companies in Europe. From 1 January 2005 all companies listed in the EU member states have been required to produce financial reports compliant with international accounting standards. Financial reports will be comparable with each other only if full compliance with the international standards can be ensured. Historically, however, an enduring weakness of the international standard‐setting regime has been its inability to enforce compliance with its standards. There is a danger that implementation and compliance will be variable across the adopting countries, and that deeply ingrained national reporting practices will persist. Where such practices include a high incidence of earnings management techniques and behaviours, any improvement in the quality of reported financial information may be slow to materialise.
VL  - 8
IS  - 3
SN  - 0967-5426
DO  - 10.1108/96754260880001055
UR  - https://doi.org/10.1108/96754260880001055
AU  - Amat Oriol
AU  - Perramon Jordi
AU  - Gowthorpe Catherine
PY  - 2007
Y1  - 2007/01/01
TI  - Manipulation of earnings reports in Spain ‐ Some evidence
T2  - Journal of Applied Accounting Research
PB  - Emerald Group Publishing Limited
SP  - 93
EP  - 115
Y2  - 2024/04/18
ER  -