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ArticleAn analysis of the effect of mandatory adoption of IAS/IFRS on earnings management

Daniel Zéghal2011

Article2011

An analysis of the effect of mandatory adoption of IAS/IFRS on earnings management

Daniel Zéghal · Yosra Mnif Sellami

184 citations·0/0 files stored·Journal of International Accounting Auditing and Taxation

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

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References

1983Separation of Ownership and Control 1991Earnings Management During Import Relief Investigations 2005Performance matched discretionary accrual measures 1995Detecting Earnings Management.2003Earnings management and investor protection: an international comparison 2012Detecting Earnings Management 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud 2008International Accounting Standards and Accounting Quality

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2016Guiding through the Fog: Does annual report readability reveal earnings management?2014The effect of IFRS on earnings management in Brazilian non-financial public companies 2016The impact of corporate governance mechanisms on earnings management in Islamic banks in the Middle East region 2023Detecting Earnings Management 2016IFRS and accounting quality: legal origin, regional, and disclosure impacts 2020The impact of corporate governance and agency effect on earnings management – A test of the dual banking system

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2011Board Monitoring and Earnings Management Pre- and Post-IFRSarticle · 14 shared references 2016The effect of the mandatory adoption of IAS/IFRS on earnings management: Empirical evidence from South Africaarticle · 14 shared references 2013Is Corporate Board More Effective Under IFRS or “It’s Just an Illusion”?article · 14 shared references 2010Have IFRS Affected Earnings Management in the European Union?article · 13 shared references 2013Corporate Governance And Earnings Management: A Survey Of Literaturearticle · 13 shared references 2010The effectiveness of corporate governance and external audit on constraining earnings management practice in the UKthesis · 12 shared references

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Year2011

Typearticle

Published2011-01-01

VenueJournal of International Accounting Auditing and Taxation

ISSN-L1061-9518

Languageen

Citations184

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.intaccaudtax.2011.06.001

openalex_workW2014609774

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2017Culture's consequence: The relationship between income-increasing earnings management and IAS/IFRS adoption across cultures

2014Development toward integrated reporting, and its impact on corporate governance: a two-dimensional approach to accounting with reference to the German two-tier system