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• W2014609774 abstract "This paper examines whether mandatory adoption of international accounting standards, IAS/IFRS, by French companies is associated with lower earnings management. In addition, the impact of six factors that may be related to earnings management level are also considered: the independence and the efficiency of the board of directors, the separation of roles of CEO and Chairman of the board, the existence of an independent audit committee, the existence of block shareholders, the quality of the external audit and the listing on foreign financial markets. Based on a sample of 353 French listed groups relating to the period 2003–2006, our results show that the mandatory adoption of IAS/IFRS is associated with a reduction in the earnings management level. In addition, the independence and the efficiency of the board of directors, the existence of an independent audit committee, the existence of block shareholders, the quality of the external audit and the listing on foreign financial markets are important factors for enforcement of IAS/IFRS in France. Mandatory adoption of IAS/IFRS has decreased earnings management level for companies with good corporate governance and those that depend on foreign financial markets." @default.
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• W2014609774 date "2011-01-01" @default.
• W2014609774 modified "2023-10-12" @default.
• W2014609774 title "An analysis of the effect of mandatory adoption of IAS/IFRS on earnings management" @default.
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• W2014609774 doi "https://doi.org/10.1016/j.intaccaudtax.2011.06.001" @default.
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