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| Tekijä: | Callao, S. Jarne, J.I. |
| Otsikko: | Have IFRS affected earnings management in the European Union? |
| Lehti: | Accounting in Europe
2010 : VOL 7:1-2 p. 159-189 |
| Asiasana: | accounting standards accounting law companies European Union earnings management |
| Vapaa asiasana: | IFRS discretionary accruals |
| Kieli: | eng |
| Tiivistelmä: | This article focuses on the effect of IFRS on earnings management. It aims at examining whether the adoption of IFRS in the European Union (EU) has increased or decreased the scope for discretionary accounting practices by comparing discretionary accruals in the periods preceding and immediately after the regulatory change. Another objective is to determine which firms' features and country factors may may explain the accounting discretion observed before and after IFRS. The study bases on a sample of non-financial firms listed on 11 EU stock markets. |
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