%0 Journal Article %A %D 2020 %J Financial Risk and Management Reviews %@ 2411-6408 %V 6 %N 1 %P 52-78 %T International Financial Reporting Standards Adoption and Earnings Management: The Fundamental Effect Framework %M 10.18488/journal.89.2020.61.52.78 %U http://www.pakinsight.com/archive/89/06-2020/1