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Effect of the Mandatory Adoption of IFRS on Real and Accruals-based Earnings Management: Empirical Evidence From France
16 references·7 citing·23 second hop
Effect of the Mandatory Adoption of IFRS on Real and Accruals-based Earnings Management: Empirical Evidence From France (2013)Effect of the Mandatory Adoption of IFRS …Detecting Earnings Management (2012)Detecting Earnings ManagementThe effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…The economic implications of corporate financial reporting (2005)The economic implications of …Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Capital markets research in accounting (2001)Capital markets research in a…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Detecting Earnings Management. (1995)Detecting Earnings Management.Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Towards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The bridge to quality financial reporting: Audit committees’ mediating role in IFRS implementation for emerging markets (2023)The bridge to quality financi…IFRS adoption and real earnings management in Bangladesh: The role of board characteristics (2022)IFRS adoption and real earnin…The Impact of International Financial Reporting Standards (IFRS) on Accounting Quality in Malaysia (2019)The Impact of International F…Adopsi IFRS, Manajemen Laba Akrual dan Manajemen Laba Riil (2018)Adopsi IFRS, Manajemen Laba A…The Impact of International Financial Reporting Standards (IFRS) on Earnings Management: A Review of Empirical Evidence (2016)The Impact of International F…The Effects of Financial Reporting Standards on Tax Avoidance and Earnings Quality: A Case of an Emerging Economy (2016)The Effects of Financial Repo…Incentives and Constraints of Real Earnings Management: The Literature Review (2015)Incentives and Constraints of…Earnings Management During Import Relief Investigations (1991)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)Risk, Return, and Equilibrium: Empirical Tests (1973)Performance matched discretionary accrual measures (2005)A review of tax research (2010)Accounting earnings and cash flows as measures of firm performance (1994)Agency Problems and the Theory of the Firm (1980)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)Opaque financial reports, R2, and crash risk☆ (2009)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 2001Capital markets research in accounting2,575 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • Cited by

    • 2023The bridge to quality financial reporting: Audit committees’ mediating role in IFRS implementation for emerging markets28 cited
    • 2016The Effects of Financial Reporting Standards on Tax Avoidance and Earnings Quality: A Case of an Emerging Economy27 cited
    • 2016The Impact of International Financial Reporting Standards (IFRS) on Earnings Management: A Review of Empirical Evidence26 cited
    • 2018Adopsi IFRS, Manajemen Laba Akrual dan Manajemen Laba Riil23 cited
    • 2015Incentives and Constraints of Real Earnings Management: The Literature Review20 cited
    • 2019The Impact of International Financial Reporting Standards (IFRS) on Accounting Quality in Malaysia19 cited
    • 2022IFRS adoption and real earnings management in Bangladesh: The role of board characteristics19 cited