Mandatory IFRS adoption and earnings management: The role of culture

被引：4

作者：

Lam, Kevin C. K. ^{[1
]}

Sami, Heibatollah ^{[2
]}

Yao, Jun ^{[3
]}

Yao, Yiwei ^{[4
]}

机构：

[1] Hang Seng Univ Hong Kong, Dept Accountancy, Hong Kong, Peoples R China

[2] Lehigh Univ, Coll Business, Bethlehem, PA USA

[3] Deakin Univ, Dept Accounting, Geelong, Australia

[4] Hang Seng Univ Hong Kong, Dept Accountancy, Siu Lek Yuen, Shatin, Hong Kong, Peoples R China

来源：

JOURNAL OF INTERNATIONAL ACCOUNTING AUDITING AND TAXATION | 2023年 / 50卷

关键词：

IFRS; Mandatory adoption; Earnings management; Trust; Culture; INTERNATIONAL ACCOUNTING STANDARDS; SOCIETAL TRUST; QUALITY; ACCRUALS; GAAP; INFORMATION; INCENTIVES; IMPACT; MATTER; INCOME;

D O I：

10.1016/j.intaccaudtax.2023.100527

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Using a sample of 7936 firm-year observations and 922 International Financial Reporting Standards (IFRS) adopter firms from 19 countries that mandated IFRS adoption in 2005 and 922 benchmark firms from 8 countries that did not mandate IFRS adoption in the sam-ple period, we examine the role of trust in the effect of IFRS adoption on earnings manage-ment. Consistent with our predictions, we find (1) the earnings management-increasing effect of IFRS adoption is more pronounced in low trust countries/societies after control for country-level institutions, and (2) IFRS adoption decreases total earnings management in high trust countries/societies. (c) 2023 Elsevier Inc. All rights reserved.

引用

页数：25

共 50 条

[1] National culture and earnings management in emerging markets: the role of IFRS mandatory adoption
Viana Jr, Dante Baiardo C.
Lourenco, Isabel
Ohlson, Marilia
de Lima, Gerlando Augusto S. F.
INTERNATIONAL JOURNAL OF MANAGERIAL AND FINANCIAL ACCOUNTING, 2023, 15 (03) : 316 - 345
[2] Mandatory IFRS Adoption and the Role of Accounting Earnings in CEO Turnover
Wu, Joanna Shuang
Zhang, Ivy Xiying
CONTEMPORARY ACCOUNTING RESEARCH, 2019, 36 (01) : 168 - 197
[3] The effect of mandatory IFRS adoption on real and accrual-based earnings management activities
Doukakis, Leonidas C.
JOURNAL OF ACCOUNTING AND PUBLIC POLICY, 2014, 33 (06) : 551 - 572
[4] Secrecy and the impact of mandatory IFRS adoption on earnings quality in Europe
Houqe, Muhammad Nurul
Monem, Reza M.
Tareq, Mohammad
van Zijl, Tony
PACIFIC-BASIN FINANCE JOURNAL, 2016, 40 : 476 - 490
[5] Bank earnings smoothing during mandatory IFRS adoption in Nigeria
Ozili, Peterson K.
Outa, Erick R.
AFRICAN JOURNAL OF ECONOMIC AND MANAGEMENT STUDIES, 2019, 10 (01) : 32 - 47
[6] The information content of annual earnings announcements and mandatory adoption of IFRS
Landsman, Wayne R.
Maydew, Edward L.
Thornock, Jacob R.
JOURNAL OF ACCOUNTING & ECONOMICS, 2012, 53 (1-2): : 34 - 54
[7] CEOs' accounting-based attributes and earnings management strategies under mandatory IFRS adoption
Kouaib, Amel
Jarboui, Anis
Mouakhar, Khaireddine
JOURNAL OF APPLIED ACCOUNTING RESEARCH, 2018, 19 (04) : 608 - 625
[8] IFRS adoption and real earnings management in Bangladesh: The role of board characteristics
Hasan, Mohammad Tariq
Hossain, Md Kaium
Rekabder, Mohammad Sarwar
Molla, Mohammad Shahansha
Ashif, Abu Sadat Muhammad
COGENT BUSINESS & MANAGEMENT, 2022, 9 (01):
[9] Did the Mandatory Adoption of IFRS Affect the Earnings Quality of Canadian Firms?
Liu, Guoping
Sun, Jerry
ACCOUNTING PERSPECTIVES, 2015, 14 (03) : 250 - 275
[10] The impact of mandatory IFRS adoption on financial analysts' earnings forecasts in Spain
Garrido-Miralles, Pascual
Sanabria-Garcia, Sonia
SPANISH JOURNAL OF FINANCE AND ACCOUNTING-REVISTA ESPANOLA DE FINANCIACION Y CONTABILIDAD, 2014, 43 (02): : 111 - 131

← 1 2 3 4 5 →