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

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