search query: @author Vanstraelen, A. / total: 4
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| Author: | Tendeloo, B. van Vanstraelen, A. |
| Title: | Earnings management under German GAAP versus IFRS |
| Journal: | European Accounting Review
2005 : VOL. 14:1, p. 155-180 |
| Index terms: | Accounting standards Earnings Management Germany |
| Language: | eng |
| Abstract: | This article addresses the question whether voluntary adoption of International Financial Reporting Standards (IFRS) is associated with lower earnings management. In Germany, a relatively large number of firms have chosen to voluntarily adopt IFRS prior to 2005. We examine whether German firms that have adopted IFRS engage significantly less in earnings management compared to German firms reporting under German generally accepted accounting principles (GAAP), while controlling for other differences in earnings management incentives. |
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