Is earnings management affected by international financial reporting standards?

Show simple item record Miková, Tereza 2015-02-10T13:53:40Z 2015-02-10T13:53:40Z 2014
dc.identifier.issn 1211-555X (Print)
dc.identifier.issn 1804-8048 (Online)
dc.description.abstract International Financial Reporting Standards (IFRS) are considered to be instrumental for meeting requirements of comparability, relevance and transparency when examining companies’ results globally. The idea of IFRS is rational and reasonable, though opponents, who disagree that IFRS might provide some benefit, exist. The information asymmetry between managers and stakeholders (especially investors) could potentially be decreased by using one set of accounting standards to ensure that all necessary information is available for decision making. However, managers might affect the reporting performance for their benefits. This paper examines the relationship between a single set of accounting standards—in this case IFRS—and earnings management. When looking at this relationship, the following question presents itself: can IFRS improve manager behaviour and decrease activities of earnings management? While some research (e.g. [10], [31], [23]) related to this topic has been conducted, results have not been conclusive. Some of the research has appeared to confirm the importance of IFRS, while other studies have demonstrated that mandatory IFRS adoption increases earnings management. IFRS may indeed influence earnings management, but not as an isolated issue. This relationship presents a fertile field for future research. eng
dc.format p. 16-24 eng
dc.language.iso eng
dc.publisher Univerzita Pardubice
dc.relation.ispartof Scientific papers of the University of Pardubice. Series D, Faculty of Economics and Administration. 31 (2/2014) eng
dc.rights open access eng
dc.subject IFRS eng
dc.subject accounting standards eng
dc.subject earnings management eng
dc.subject income smoothing eng
dc.subject discretionary accruals eng
dc.title Is earnings management affected by international financial reporting standards? eng
dc.type Article
dc.peerreviewed yes eng
dc.publicationstatus published eng

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