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Journals
Journal of Economics and Management
Volume 43 (2021): Issue 1 (January 2021)
Open Access
The impact of the IFRS 15 implementation on the revenue-based earnings management in Poland
Izabela Morawska
Izabela Morawska
| Dec 07, 2021
Journal of Economics and Management
Volume 43 (2021): Issue 1 (January 2021)
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Published Online:
Dec 07, 2021
Page range:
387 - 403
Received:
Jun 21, 2021
Accepted:
Nov 09, 2021
DOI:
https://doi.org/10.22367/jem.2021.43.18
Keywords
IFRS 15
,
earnings management
,
revenue recognition
,
earnings benchmarks
© 2021 Izabela Morawska, published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial 4.0 International License.
Izabela Morawska
Department of Accounting, Faculty of Finance, University of Economics
Katowice, Poland