Esraa Esam Alharasis

Evaluating earnings management before and after the implementation of the IFRS-XBRL taxonomy: evidence from Jordan

Purpose This paper aims to compare “earnings management (EM)” practices proxied by “accrual-based earnings management (AEM) and real earnings management (REM)” in the years before and after the implementation of IFRS electronic financial reporting – XBRL in Jordan. Design/methodo...