ABSTRACT:Abstract Accounting applic

ABSTRACT:Abstract Accounting applications have partial flexibilities to have the capability to adapt different conditions. This situation gives executives the ability to make it look like the business’ activity results are different than they actually are. Manipulations such as earnings management decrease the accounting information quality, which consequently causes users of financial statements to make deficient or erroneous decisions and this negatively affects an important portion of the society. Bus... 更多还原KEYWORDS:Corporate social responsibility; Earnings management; Accounting information quality; IAS/IFRS;