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What is IFRS Adoption: Accrual vs. Real Earnings Management about?

This study examines whether firms substituted real earnings management for accrual-based earnings management after mandatory adoption of International Financial Reporting Standards (IFRS). The authors analyze a sample of over 100,000 firm-year observations from 33 countries between 2000 and 2010. They find that IFRS adoption led some firms, especially those in countries with strict enforcement regimes, to substitute real earnings management for accrual-based earnings management. However, this trade-off was

Author

Jenn Atida

Language

EN