Matches in SemOpenAlex for { <https://semopenalex.org/work/W2023222387> ?p ?o ?g. }
- W2023222387 abstract "This study examines the effect of mandatory adoption of International Financial Reporting Standards (IFRS) on both accrual-based and real earnings management. While prior literature has mainly examined the effects of IFRS adoption on accrual-based earnings management, no study to date has focused on the impact of IFRS adoption on real earnings management. Using a sample of 15,206 observations from 22 European countries between 2000 and 2010, this study employs a control sample of voluntary adopters and applies a differences-in-differences design to control for confounding concurrent events. The results suggest that mandatory IFRS adoption had no significant impact on either real or accrual-based earnings management practices. Additional analysis on a sub-sample of firms with relatively strong earnings management incentives supports a dominant role for firm-level reporting incentives over accounting standards in shaping financial reporting quality." @default.
- W2023222387 created "2016-06-24" @default.
- W2023222387 creator A5070424000 @default.
- W2023222387 date "2014-01-01" @default.
- W2023222387 modified "2023-09-24" @default.
- W2023222387 title "The Effect of Mandatory IFRS Adoption on Real and Accrual-Based Earnings Management Activities" @default.
- W2023222387 cites W1507782914 @default.
- W2023222387 cites W1547479954 @default.
- W2023222387 cites W1584453180 @default.
- W2023222387 cites W1603811794 @default.
- W2023222387 cites W1804349444 @default.
- W2023222387 cites W1934536437 @default.
- W2023222387 cites W1964084258 @default.
- W2023222387 cites W1964991622 @default.
- W2023222387 cites W1971763123 @default.
- W2023222387 cites W1983934223 @default.
- W2023222387 cites W1986187321 @default.
- W2023222387 cites W1999902552 @default.
- W2023222387 cites W2003392290 @default.
- W2023222387 cites W2007306915 @default.
- W2023222387 cites W2007502213 @default.
- W2023222387 cites W2015927990 @default.
- W2023222387 cites W2016006166 @default.
- W2023222387 cites W2019297536 @default.
- W2023222387 cites W2047321871 @default.
- W2023222387 cites W2052515885 @default.
- W2023222387 cites W2061238104 @default.
- W2023222387 cites W2092928232 @default.
- W2023222387 cites W2094524928 @default.
- W2023222387 cites W2095513545 @default.
- W2023222387 cites W2097067874 @default.
- W2023222387 cites W2097488286 @default.
- W2023222387 cites W2097764282 @default.
- W2023222387 cites W2099897346 @default.
- W2023222387 cites W2101698210 @default.
- W2023222387 cites W2102381925 @default.
- W2023222387 cites W2106194552 @default.
- W2023222387 cites W2108511222 @default.
- W2023222387 cites W2108897618 @default.
- W2023222387 cites W2112347368 @default.
- W2023222387 cites W2120825145 @default.
- W2023222387 cites W2126969619 @default.
- W2023222387 cites W2132849250 @default.
- W2023222387 cites W2137518948 @default.
- W2023222387 cites W2141527314 @default.
- W2023222387 cites W2141541233 @default.
- W2023222387 cites W2141643718 @default.
- W2023222387 cites W2143437782 @default.
- W2023222387 cites W2144172713 @default.
- W2023222387 cites W2148092251 @default.
- W2023222387 cites W2149658182 @default.
- W2023222387 cites W2150610109 @default.
- W2023222387 cites W2152266356 @default.
- W2023222387 cites W2152711127 @default.
- W2023222387 cites W2155612692 @default.
- W2023222387 cites W2157589685 @default.
- W2023222387 cites W2157593084 @default.
- W2023222387 cites W2159479705 @default.
- W2023222387 cites W2162390820 @default.
- W2023222387 cites W2164872675 @default.
- W2023222387 cites W2169837563 @default.
- W2023222387 cites W2171803942 @default.
- W2023222387 cites W2182759300 @default.
- W2023222387 cites W2189465425 @default.
- W2023222387 cites W2257113089 @default.
- W2023222387 cites W2541130257 @default.
- W2023222387 cites W2738706147 @default.
- W2023222387 cites W3002360543 @default.
- W2023222387 cites W3121344710 @default.
- W2023222387 cites W3121769593 @default.
- W2023222387 cites W3121811967 @default.
- W2023222387 cites W3122157206 @default.
- W2023222387 cites W3122202648 @default.
- W2023222387 cites W3123170733 @default.
- W2023222387 cites W3123338279 @default.
- W2023222387 cites W3123524026 @default.
- W2023222387 cites W3125135489 @default.
- W2023222387 cites W3125192323 @default.
- W2023222387 cites W3125589619 @default.
- W2023222387 cites W3149824004 @default.
- W2023222387 cites W40198218 @default.
- W2023222387 cites W408338910 @default.
- W2023222387 cites W3125210735 @default.
- W2023222387 hasPublicationYear "2014" @default.
- W2023222387 type Work @default.
- W2023222387 sameAs 2023222387 @default.
- W2023222387 citedByCount "5" @default.
- W2023222387 countsByYear W20232223872013 @default.
- W2023222387 countsByYear W20232223872015 @default.
- W2023222387 countsByYear W20232223872016 @default.
- W2023222387 crossrefType "posted-content" @default.
- W2023222387 hasAuthorship W2023222387A5070424000 @default.
- W2023222387 hasConcept C121955636 @default.
- W2023222387 hasConcept C144133560 @default.
- W2023222387 hasConcept C162324750 @default.
- W2023222387 hasConcept C175444787 @default.
- W2023222387 hasConcept C185592680 @default.
- W2023222387 hasConcept C187736073 @default.
- W2023222387 hasConcept C198531522 @default.
- W2023222387 hasConcept C2775924081 @default.