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Manipulation of earnings reports in Spain - Some evidence

Author

Listed:
  • Oriol Amat
  • Jordi Perramon
  • Catherine Gowthorpe

Abstract

Accounting regulation is a highly topical issue for listed companies in Europe. From 1 January 2005 all companies listed in the EU member states have been required to produce financial reports compliant with international accounting standards. Financial reports will be comparable with each other only if full compliance with the international standards can be ensured. Historically, however, an enduring weakness of the international standard-setting regime has been its inability to enforce compliance with its standards. There is a danger that implementation and compliance will be variable across the adopting countries, and that deeply ingrained national reporting practices will persist. Where such practices include a high incidence of earnings management techniques and behaviours, any improvement in the quality of reported financial information may be slow to materialise.

Suggested Citation

  • Oriol Amat & Jordi Perramon & Catherine Gowthorpe, 2008. "Manipulation of earnings reports in Spain - Some evidence," Journal of Applied Accounting Research, Emerald Group Publishing, vol. 8(3), pages 93-115, December.
  • Handle: RePEc:eme:jaarpp:v:8:y:2008:i:3:p:93-115
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    References listed on IDEAS

    as
    1. Street, Donna L. & Nichols, Nancy B. & Gray, Sidney J., 2000. "Assessing the Acceptability of International Accounting Standards in the US: An Empirical Study of the Materiality of US GAAP Reconciliations by Non-US Companies Complying with IASC Standards," The International Journal of Accounting, Elsevier, vol. 35(1), pages 27-63, March.
    2. Merchant, Kenneth A., 1990. "The effects of financial controls on data manipulation and management Myopia," Accounting, Organizations and Society, Elsevier, vol. 15(4), pages 297-313.
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    More about this item

    Keywords

    Accounting regulation; Implementation; Compliance;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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