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

BackgroundIt has been reported that the disease-initiated and disease-mediated effects of aerosol pollutants can be related to concentration, site of deposition, duration of exposure, as well as the specific chemical composition of pollutants.ObjectivesTo investigate the microelemental composition of dust aggregates in primary schools of Vilnius an

We propose a $2 imes2$ patch array filtenna specifically designed for radio altimeter applications with significant suppression of unwanted adjacent 5G spectrum signals.The patch radiator is carefully selected to meet the radiation Bath Accessories requirement of radio altimeters and the substrate integrated waveguide (SIW) feeding network is metic

Results of the fluid-structure co-simulations that were carried out as part of the FleksProp project are presented.The FleksProp project aims to establish better design procedures that take into account the hydroelastic Prep Pads behavior of marine propellers and thrusters.Part of the project is devoted to establishing good validation cases for flu

Abstract Pancreatic cancer is a leading cause of cancer death due to its early metastasis and limited response leather headstall to the current therapies.Metastasis is a complicated multistep process, which is determined by complex genetic alterations.Despite the identification of many metastasis-related genes, distinguishing the drivers from numer