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• W2316697374 abstract "Abstract The cascade of financiers and accountants scandals that marked the beginning of this decade has shed light on the quality of accounting and financial reporting published by companies. Faced with this dramatic situation, the European Union has sought to restore confidence between the different actors in the scene through the introduction of a new international accounting standard: IAS / IFRS. This study mainly aimed at verifying the impact of good governance mechanisms on earning management after the adoption of these new standards. Thus, using a sample of 145 French listed companies, the results affirm in part the theoretical findings. The implementation of good governance mechanisms has really narrowed the level of earning management after January 2005. Keywords: Earning Management, IAS/IFRS Standards, Corporate Governance Introduction The question of the convergence of corporate governance raises a particular interest and forms a major issue in financial news. This theme is the center of the evolution of the global economy; it was the direct result of pressure from international investors (Real and Bernard, 2000) and recent scandals that have shaken financial markets (Gordon, 2011). Reflections on corporate governance are diverse and often linked to its characteristics and also to its impact on compliance with contractual clauses, the value of the firm and transparency of financial reporting. In this context and following numerous financial scandals, the quality of financial reporting has attracted the interest of many researchers. Despite this large volume of knowledge, the debate remains theoretically and empirically open. This debate concerns in the" @default.
• W2316697374 created "2016-06-24" @default.
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• W2316697374 date "2014-03-03" @default.
• W2316697374 modified "2023-10-15" @default.
• W2316697374 title "Does the Adoption of IAS/IFRS with a Strong Governance Mechanism Can Deter Earnings Management?" @default.
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• W2316697374 doi "https://doi.org/10.6007/ijarems/v3-i1/645" @default.
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