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Tác giả CN
| Ipino,Elisabetta. | |
Nhan đề
| Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management/Elisabetta Ipino, Antonio Parbonetti | |
Thông tin xuất bản
| 2017. | |
Mô tả vật lý
| p. 91 -121. | |
Tóm tắt
| This paper examines whether firms substituted real earnings management for accrual-based earnings management after the International Financial Reporting Standards (IFRS) became mandatory. Using a sample of 101,331 firm-year observations from 33 countries between 2000 and 2010, we show that IFRS adoption came with the unintended consequence of certain firms substituting real earnings management for accrual-based earnings management, especially among firms in countries with strict enforcement regimes. Furthermore, we document that the trade-off is confined to EU countries in which strong firm-level characteristics (i.e. the firm-level mechanism of control, the market’s level of scrutiny, and firm-specific incentives to provide transparency) are coupled with strong enforcement. We also show that IFRS had an effect in countries outside the EU, albeit at a different time. Overall, the results suggest that accounting regulators’ efforts to increase earnings quality might have had the unintended consequence of increasing real earnings management activities. | |
Thuật ngữ không kiểm soát
| accrual-based earnings management | |
Thuật ngữ không kiểm soát
| real earnings management | |
Thuật ngữ không kiểm soát
| IFRS adoption in non-EU countries | |
Thuật ngữ không kiểm soát
| IFRS adoption | |
Tác giả(bs) CN
| aIpino,Elisabetta | |
Tác giả(bs) CN
| Parbonetti, Antonio | |
Nguồn trích
| Accounting and Business Research- vol.47/2017 |
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| 300 | |ap. 91 -121. |
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| 520 | |aThis paper examines whether firms substituted real earnings management for accrual-based earnings management after the International Financial Reporting Standards (IFRS) became mandatory. Using a sample of 101,331 firm-year observations from 33 countries between 2000 and 2010, we show that IFRS adoption came with the unintended consequence of certain firms substituting real earnings management for accrual-based earnings management, especially among firms in countries with strict enforcement regimes. Furthermore, we document that the trade-off is confined to EU countries in which strong firm-level characteristics (i.e. the firm-level mechanism of control, the market’s level of scrutiny, and firm-specific incentives to provide transparency) are coupled with strong enforcement. We also show that IFRS had an effect in countries outside the EU, albeit at a different time. Overall, the results suggest that accounting regulators’ efforts to increase earnings quality might have had the unintended consequence of increasing real earnings management activities. |
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