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Author

Jenny Veronika Br Ginting

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Open access Sep 2026

The Shift from Accrual-Based to Real Earnings Management Post-IFRS Adoption: A Study of Firms in Emerging Markets

This article examines the shift between accrual-based earnings management (AEM) and real earnings management (REM) in emerging market firms following the mandatory adoption of International Financial Reporting Standards (IFRS). Earnings management is understood as managers’ deliberate intervention in the financial repo...

Anisa Anisa, Jenny Veronika Br Ginting · 0 citations

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