IDEAS home Printed from https://ideas.repec.org/p/sek/iacpro/2805070.html
   My bibliography  Save this paper

Do IFRS Decrease Earnings Manipulation in European countries?

Author

Listed:
  • Tereza Miková

    (University of Economics, Prague)

Abstract

The paper investigates the effect of IFRS on earnings management. I analyze whether earnings management reduced after IFRS adoption and use one of earlier studies verified method ?loss avoidance thresholds?. This paper concentrates chosen European countries representatives.I examine sample of 771 companies (9272 firm-year observations) during the years 2000 ? 2013. My results are different in selected countries. Study demonstrates that one set of accounting standards contributes to better reporting quality and reduce pervasiveness of earnings manipulation in France. But in contrast there is no difference supporting lower earnings management after than before IFRS application in Germany and the United Kingdom. Due to my findings, other political and economic factors, such a legal system or strength of capital market, play significant role in entire process to reach higher comparability and transparency cross-border companies? financial statements. Overall, my result suggests that IFRS moderately contribute to accounting quality of reported financial statements and brings benefit for stakeholders but other economic factors are as well irreplaceable.

Suggested Citation

  • Tereza Miková, 2015. "Do IFRS Decrease Earnings Manipulation in European countries?," Proceedings of International Academic Conferences 2805070, International Institute of Social and Economic Sciences.
    • Handle: RePEc:sek:iacpro:2805070
    as

    Download full text from publisher

    File URL: https://iises.net/proceedings/19th-international-academic-conference-florence/table-of-content/detail?cid=28&iid=086&rid=5070
    File Function: First version, 2015
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Accounting Standards; Earnings Manipulation; International Financial Reporting Standards; Loss Avoidance; Financial Reporting Quality.;
    All these keywords.

    JEL classification:

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

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sek:iacpro:2805070. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Klara Cermakova (email available below). General contact details of provider: https://iises.net/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.