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• W2786015871 endingPage "204" @default.
• W2786015871 startingPage "187" @default.
• W2786015871 abstract "Purpose The purpose of this paper is to examine the effect of investor protection on earnings management before and after IFRS adoption. Design/methodology/approach A sample of 106 companies listed on Germany, France and Belgium stock markets for the pre-IFRS (2000-2004) and post-IFRS (2006-2011) periods was used. This research is based on a comparative study between the pre- and the post-IFRS periods. Findings The results showed that investor protection better explains earnings management after the transition to IFRS. The findings revealed that international standards and investor protection are significant in jointly explaining earnings management for the second reporting period. Originality/value The study gives rise to a score that is considered as a proxy of investor protection that regroups several macroeconomic indexes." @default.
• W2786015871 created "2018-02-23" @default.
• W2786015871 creator A5004778205 @default.
• W2786015871 date "2018-03-05" @default.
• W2786015871 modified "2023-09-30" @default.
• W2786015871 title "Mandatory IFRS adoption, investor protection and earnings management" @default.
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• W2786015871 doi "https://doi.org/10.1108/ijaim-07-2017-0091" @default.
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