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The impact of the IFRS 15 implementation on the revenue-based earnings management in Poland Cover

The impact of the IFRS 15 implementation on the revenue-based earnings management in Poland

Journal of Economics and Management
Volume 43 (2021): Issue 1 (January 2021)
By: Izabela Morawska  
Open Access
|Dec 2021

Authors

Izabela Morawska

izabela.morawska@uekat.pl

Department of Accounting, Faculty of Finance, University of Economics, Katowice, Poland
DOI: https://doi.org/10.22367/jem.2021.43.18 | Journal eISSN: 2719-9975 | Journal ISSN: 1732-1948
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Language: English
Page range: 387 - 403
Submitted on: Jun 21, 2021
|
Accepted on: Nov 9, 2021
|
Published on: Dec 7, 2021
Published by: University of Economics in Katowice
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Keywords:
IFRS 15,
earnings management,
revenue recognition,
earnings benchmarks
Related subjects:
Business and economics,
Business management,
Management accounting, financial controlling, cost calculation, investment,
Management, organization, corporate governance,
Business informatics,
Business intelligence,
Mathematics and statistics for economists,
Statistics

© 2021 Izabela Morawska, published by University of Economics in Katowice
This work is licensed under the Creative Commons Attribution-NonCommercial 4.0 License.

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