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  • Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management /
Tác giả CN X Ipino, Ioannis.
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
Thuật ngữ không kiểm soát IFRS adoption in non-EU countries
Tác giả(bs) CN Antonio Parbonetti
Nguồn trích Accounting and Business Research- Volume 47, 2017
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0410 |aeng
1001 |aX Ipino, Ioannis.
24510|aMandatory IFRS adoption: the trade-off between accrual-based and real earnings management / |cElisabetta Ipino & Antonio Parbonetti.
260|c2017.
30010|ap. 91-121.
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.
653 |aAccrual-based earnings management
653 |aReal earnings management
653 |aIFRS adoption
6530 |aIFRS adoption in non-EU countries
700 |aAntonio Parbonetti
7730 |tAccounting and Business Research|gVolume 47, 2017
890|a0|b0|c0|d0

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