Weerathunga, P. R., Chen Xiaofang, and T. K. G. Sameera. 2019. “Heterogeneity in Earning Management of Listed Companies Following International Financial Reporting Standards Convergence: A Developing Country Experiences”. International Journal of Economics and Financial Issues 10 (1):101-8. https://econjournals.com.tr/index.php/ijefi/article/view/8872.