Accounting Manipulations and IFRS: Evidence from French Companies

Nouri, Yosr; Abaoub, Ezzeddine

doi:10.5539/ijef.v6n11p229

Cited by 6 publications

(5 citation statements)

References 43 publications

(51 reference statements)

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“…The implementation of IFRS may offer higher accounting quality by ensuring comparability and transparency of the financial statements which reduce the magnitude of earnings manipulation (Gordon, Jorgensen, & Linthicum, 2011;Hasan & Rahman, 2017;Kaaya, 2015;Nouri & Abaoub, 2014). Cai, Rahman, and Courtenay (2008) documented significant reduction of earnings management subsequent to the implementation of IFRS in different countries.…”

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

“…The initial numbers of the listed firms and securities are 560 at the end of December, 2016(DSE, 2016. Out of those number, securities listing (266), financial firms (100) and government owned company (8) which are operated under close supervision of Bangladesh central bank and concern regulatory bodies, are excluded for the study as like previous studies (Hasan, Molla, & Khan, 2019;Ismail et al, 2013;Nouri & Abaoub, 2014). Subsequently, few companies (92) are not considered for the study as the firm were not listed in both time periods and/or published annual report.…”

Section: Sample Selectionmentioning

confidence: 99%

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The Role of Corporate Governance on the Relationship Between IFRS Adoption and Earnings Management: Evidence From Bangladesh

Hasan

Rahman²

2020

IJFR

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Purpose: This study investigates the relationship between IFRS adoption and earnings management (EM) i.e. discretionary accruals (DA) and real earnings management (REM) in developing economy like Bangladesh. Moreover, the study examine the relationship between corporate governance (CG) strength and EM as well as moderating role of CG strength on the relationship between IFRS adoption and EM.Design/methodology/approach: The study employs 94 firms listed in Dhaka Stock Exchange (DSE) for 6 years i.e. 564 firm years observation, over two time period as pre (2004-06) and post (2013/14-15/16) adoption of IFRS. Underpinning theory of the study is agency theory which explained the relationship among variables. Based on earlier literature a CG index is developed to measure the strength of CG. The study uses random effect GLS with robust regression in a balanced panel data.Findings: The results show that IFRS and CGI both have significant negative relationship with EM. Moreover, it is documented that the CG strength significantly moderates the relationship between IFRS and REM. It implies that the presence of good CG may help to attain the objectives of IFRS adoptionOriginality/value: To the best of the author’s knowledge, this is one of the first empirical attempts at providing evidence about the role of CG on the relationship between IFRS adoption and EM in Bangladesh. The findings of this study can be beneficial for the member of the regulatory bodies and researchers to formulate new policy and enhance corporate governance practices in Bangladeshi companies as well as develop a better framework for all stakeholders involved in financial reporting. Future studies may also investigate the interacting effect of corporate governance strength on other related variables which may influence the level of earnings management.

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Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

Section: Sample Selectionmentioning

confidence: 99%

The Role of Corporate Governance on the Relationship Between IFRS Adoption and Earnings Management: Evidence From Bangladesh

Hasan

Rahman²

2020

IJFR

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“…As noted by Malofeeva (2018), the discretionary accruals detect the opportunistic behavior of management in smoothing earnings. The GAAP provides a wider discretion for managers in the amount of earnings managed through the use of discretionary accruals (Choi, Mao, & Upadhyay, 2015;Dechow, Sloan, & Sweeney, 1995;Irani & Oesch, 2016;Lo, Ramos, & Rogo, 2017;Malofeeva, 2018;Nouri & Abaoub, 2014). Discretionary accruals are not a mandatory fragment of the operating activities of firms, but they represent a measure of the direction (increase or decrease) in earnings managed due to the application of professional judgments by managers.…”

Section: The Modelmentioning

confidence: 99%

IFRS Adoption and Accrual-Based Managed Earnings in Nigeria

Adedokun¹,

Gbadebo

Adekunle

et al. 2022

5002

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This study aims to evaluate the effects of the adoption of the International Financial Reporting Standards (IFRS) on the accrual-based managed earnings behavior of firms in Nigeria. The panel corrected standard errors (PCSE) multivariate method was employed to analyze firm-level data for 125 firms and covers the 11 sectors on the Nigerian Stock Exchange (NSE). The results of the Welch–Satterthwaite test show a significant difference between the pre-adoption (2003–2011) and post adoption (2012–2020) discretionary accruals. These variables conformed to the a priori expectation and are all significant in the most parsimonious models. Contrary to some developed countries, the data does not support the idea that leverage, growth, and book-to-market value influence managed earnings for Nigeria. Managed earnings are not solely time-driven but are explained by certain firm characteristics (IFRS adoption, post-adoption firm-size, post-adoption audit firm’s size, returns on equity and asset turnover). Future research could explore opportunities in the areas of limitation we identified.

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“…No entanto, as adoções dos IFRS podem afetar os níveis de gerenciamento dos resultados. Contudo, espera-se um menor gerenciamento de resultados e um ganho em comparação com as normas contábeis locais, o que estabeleceria maior confiança na informação contábil (NOURI; ABAOUB, 2014).…”

Section: Introductionunclassified

A Adoção Dos Ifrs E a Evasão Fiscal Das Empresas Brasileiras

Schuh¹,

Simon²,

Macagnan³

et al. 2018

Revista GESTO

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O processo de convergência das normas contábeis aos padrões internacionais dos IFRS no Brasil causou mudanças na mensuração do resultado contábil, ponto de partida para a apuração dos tributos incidentes sobre o lucro. Este estudo teve por objetivo analisar se a adoção das normas formais estabelecidas pelos IFRS impactou na tributação efetiva sobre os lucros de companhias listadas na B3. Com uma amostra de 44 empresas, período de 2007 a 2014, totalizaram 352 observações. Desenvolveu-se analise de regressão linear múltipla, com dados em painel, com efeitos fixos. Os dados analisados foram coletados no banco de dados Thomson One Banker. Os resultados desta pesquisa permitem inferir que o tamanho e a rentabilidade do ativo (ROA) estão negativamente relacionadas a alíquota efetiva de tributação: effective tax rate (ETR). O que sugere que quanto maior é a companhia, maior sua capacidade de planejamento fiscal e de adoção às práticas contábeis que reduzem a sua ETR. Em contrapartida, a intensidade de estoque apresentou relação positiva com a ETR. A adoção dos IFRS demonstrou uma relação negativa e significativa com a ETR. Estes resultados sugerem que, considerando a amostra analisada, a adoção dos IFRS contribuiu para uma diminuição na tributação efetiva no Brasil.

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Accounting Manipulations and IFRS: Evidence from French Companies

Cited by 6 publications

References 43 publications

The Role of Corporate Governance on the Relationship Between IFRS Adoption and Earnings Management: Evidence From Bangladesh

The Role of Corporate Governance on the Relationship Between IFRS Adoption and Earnings Management: Evidence From Bangladesh

IFRS Adoption and Accrual-Based Managed Earnings in Nigeria

A Adoção Dos Ifrs E a Evasão Fiscal Das Empresas Brasileiras

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