HETEROGENEITY IN EARNING MANAGEMENT OF LISTED COMPANIES FOLLOWING INTERNATIONAL FINANCIAL REPORTING STANDARDS CONVERGENCE: A DEVELOPING COUNTRY EXPERIENCES

This study examines the earning management behavior of Sri Lankan firms following IFRS convergence.Moreover, we investigate whether the earning management following IFRS convergence is similar across different companies.We separately evaluate the companies based on size, auditor type, and performance to see whether these factors can moderate earnin

cent dyyni Organizational obliviousness is a theoretical framework that acknowledges how socially constructed stereotypes of marginalized groups become embedded individually, culturally, and institutionally within organizations.Prior work on organizational obliviousness has focused on exploring gender within organizational contexts.This work builds

The research is devoted to the phenomenon of read more emotional and conflict-generating communication.Pragmatic information was chosen as the object of study, which is based on the intention of implication, the hidden intention of the addresser.The subject of the study is special, provocative speech genres, regarded as tools for presenting pragmat

The rapid development of genomic technology has made high throughput genotyping widely accessible but the associated high throughput phenotyping is now the major limiting factor in genetic analysis of traits.This paper evaluates the use of here thermal imaging for the high throughput field phenotyping of Solanum tuberosum for differences in stomata