This study analyzes the level of earnings management in Latin America after the adoption of the International Financial Reporting Standards (IFRS) and analyzes

Accounting has often been described as the language of business. As the increasing competition of overseas markets begins to affect even the smallest local comp

Latin America is set to play an important role in the global economy; yet internationalresearch communities lack a systematic understanding of Latin American ac

The importance of moving toward high-quality, global standards of accounting and auditing has never been clearer. In the midst of the global financial and econo

The fiscal market is an unpredictable torrent of information that modern organizations strive to understand. Business professionals dedicate themselves to under