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Mandatory IFRS adoption, investor protection and earnings management

Author

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  • Ahmed Kouki

Abstract

Purpose - The purpose of this paper is to examine the effect of investor protection on earnings management before and after IFRS adoption. Design/methodology/approach - A sample of 106 companies listed on Germany, France and Belgium stock markets for the pre-IFRS (2000-2004) and post-IFRS (2006-2011) periods was used. This research is based on a comparative study between the pre- and the post-IFRS periods. Findings - The results showed that investor protection better explains earnings management after the transition to IFRS. The findings revealed that international standards and investor protection are significant in jointly explaining earnings management for the second reporting period. Originality/value - The study gives rise to a score that is considered as a proxy of investor protection that regroups several macroeconomic indexes.

Suggested Citation

  • Ahmed Kouki, 2018. "Mandatory IFRS adoption, investor protection and earnings management," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 26(1), pages 187-204, March.
    • Handle: RePEc:eme:ijaimp:ijaim-07-2017-0091
    DOI: 10.1108/IJAIM-07-2017-0091
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    More about this item

    Keywords

    Agency theory; Earnings management; IFRS adoption; Investor protection; M41; G15; F62;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G15 - Financial Economics - - General Financial Markets - - - International Financial Markets
    • F62 - International Economics - - Economic Impacts of Globalization - - - Macroeconomic Impacts

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