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What is IFRS Impact on EU Earnings Management about?

This article examines whether the adoption of IFRS in the European Union has increased or decreased earnings management compared to the periods before IFRS. The study analyzes discretionary accruals in samples of non-financial firms from 11 EU countries before and after the transition to IFRS. The results show that earnings management, as measured by discretionary accruals, has intensified since the adoption of IFRS in Europe. The same firm characteristics (size, leverage) and country factors (investor prot

Author

Ghazi Kallel

Language

EN