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Earning Management and International Financial Reporting Standard (IFRS) Implementation Process: Empirical Study

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  • Omar Mohammad Al-Hawatmeh

    (Department of Accounting, University of Jordan, Amman, Jordan Author-Orchid id: https://orcid.org/0000-0002-4396-0584)

Abstract

This research came for studying the implementation IFRSs and its impact on earning management in Jordan .The data onto analysis will be the listed companies of Amman Stock Exchange (ASE) for period is from 2001-2018, and to find value earning management (EM), we used modified Jones model .the result shows the implementation IFRS have negatively effects on earning management.

Suggested Citation

  • Omar Mohammad Al-Hawatmeh, 2020. "Earning Management and International Financial Reporting Standard (IFRS) Implementation Process: Empirical Study," Journal of Social Sciences (COES&RJ-JSS), , vol. 9(2), pages 603-616, April.
    • Handle: RePEc:jso:coejss:v:9:y:2020:i:2:p:603-616
    DOI: 10.25255/jss.2020.9.2.603.616
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    References listed on IDEAS

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    1. Alex Augusto Timm Rathke & Verônica de Fátima Santana & Isabel Maria Estima Costa Lourenço & Flávia Zóboli Dalmácio, 2016. "International Financial Reporting Standards and Earnings Management in Latin America," RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração, vol. 20(3), pages 368-388.
    2. Wan Razazila Wan Abdullah & Enny Nurdin Sutan Maruhun & Masetah Ahmad Tarmizi & Liyana Ab. Rahman, 2018. "Mitigating Earnings Management: Adoption of IFRS and Corporate Governance Practices in Malaysia," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 8(2), pages 760-772, February.
    3. Farichah Farichah, 2017. "Relationship of Earnings Management and Earnings Quality before and after IFRS Implementation in Indonesia," European Research Studies Journal, European Research Studies Journal, vol. 0(4B), pages 70-81.
    4. Konrad Grabinski & Marcin Kedzior & Joanna Krasodomska, 2014. "The Polish accounting system and IFRS implementation process in the view of empirical research," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(2), pages 281-310, June.
    5. Sidney J. Gray & Tony Kang & Zhiwei Lin & Qingliang Tang, 2015. "Earnings Management in Europe Post IFRS: Do Cultural Influences Persist?," Management International Review, Springer, vol. 55(6), pages 827-856, December.
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