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Voluntary Disclosure of Financial and Capital Market Data and Earnings Management: Empirical Evidence from Uganda
(Journal of Finance and Investment Analysis, 2020)
This paper examines the effect of voluntary disclosure of financial and capital market data on earnings management among listed firms at the Uganda Securities Exchange. The paper is premised on the idea that the provision ...
Effect of Mandatory Disclosure of IAS/IFRS on Earnings Management Among Listed Firms At The Uganda Securities Exchange
(International Journal of Economics, Commerce and Management, 2019)
Prior research provides conflicting results on whether mandatory adoption IAS/IFRS deters or
contributes to greater earnings management. On this basis, this study sought to examine the
effect of mandatory disclosure of ...