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• W185996968 abstract "The mandatory adoption of International Financial Reporting Standards (IFRS) in the consolidated financial statements of companies located in the European Union, since 2005, had the objective of improving the quality of the accounting information. This goal of this study is to identify European countries of the sample in which the adoption of IFRS represented greater change in the earnings management levels disclosed by companies. The documentary research was based on Thomson Financial data base, from which were collected the data covering the period from 2000 to 2003 (before the IFRS adoption) and from 2006 to 2009 (after the IFRS adoption), to calculate the frequency distribution of small profits over small losses, as an indicator of earnings management. The research results indicate the existence of three groups of countries: those positively affected by the adoption of IFRS, with a reduction in the level of earnings management; those negatively affected, with increased management; and those which that did not present significant effects or they could not be detected. It was concluded that, despite the higher quality expected with the adoption of the IASB accounting standards, in some countries the effect of IFRS application is not consistent with this expectation in the period analyzed." @default.
• W185996968 created "2016-06-24" @default.
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• W185996968 date "2015-01-01" @default.
• W185996968 modified "2023-09-22" @default.
• W185996968 title "Effects of the Convergence to International Financial Reporting Standards in Earnings Management" @default.
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