this study presents empirical evidence concerning the effect of different accounting standard on earnings management. prior studies have shown that accounting standards influence earnings management. tighter accounting standards regime restricts management’s descretion to manipulate accruals, and at the same time, induce more costly real earnings management activities. to investigate this iss...

Leibniz University Hanover, Hanover, Germany; University of Bielefeld, Bielefeld, Germany; F. Hoffmann-La Roche AG, Basel, Switzerland; Techniker Krankenkasse, Hamburg, Germany; Bayer HealthCare AG,Wuppertal, Germany; Ludwig-Maximilians University, Munich, Germany; DAK-Unternehmen Leben, Hamburg, Germany; University of Erlangen-Nuremberg, Nuremberg, Germany; Wyeth Pharma GmbH, Muenster, Germany...

the first and most important principle of marketing is focusing on the customer needs and wants, because regardless of that, companies will not be able to survive in today's competitive environment. these days, companies know that providing products and services according to customer needs and demands, is an important competitive advantage to gain more sales and benefit, so identifying cus...