Earnings management IFRS adoption in Brazilian and British companies

Klann, Roberto Carlos; Beuren, Ilse Maria

doi:10.1057/s41310-018-0032-4

Cited by 11 publications

(10 citation statements)

References 41 publications

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“…Pichler et al (2018) emphasized that internationalization and globalization are the most important motives of the harmonization of financial statements preparation and presentation. Hence, countries all over the world started to adopt IFRS either completely or partially during the last couple of decades, intending to reach for a common accounting language among companies (Klann and Beuren, 2018). The significant progress toward the convergence of accounting standards was with EU's decision that made the use of IFRS mandatory for the purpose of preparing consolidated financial statements starting from January 2005.…”

Section: Introductionmentioning

confidence: 99%

IFRS compliance in GCC countries: Do corporate governance mechanisms make a difference?

2021

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Section: Introductionmentioning

confidence: 99%

IFRS compliance in GCC countries: Do corporate governance mechanisms make a difference?

2021

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“…Contudo, entende-se que a relação entre a habilidade gerencial e as práticas de GR ainda é uma questão empírica que precisa ser aprofundada (García-Meca & García-Sánchez, 2018), principalmente no contexto brasileiro, em que a literatura relaciona o gerenciamento especialmente a aspectos a nível da empresa, como em relação à governança corporativa (Barros, Soares, & Lima, 2013;Mazzioni, Prigol, Moura, & Klann, 2015), às firmas de auditoria (Azevedo & Costa, 2012), à adoção das normais internacionais de contabilidade (Klann & Beuren, 2018) e ao custo da dívida (Nardi & Nakao, 2009). Este estudo explora esta lacuna de pesquisa, sobre a relação entre a habilidade gerencial e o nível de gerenciamento de resultados por accruals discricionários e por atividades reais.…”

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Habilidade gerencial e gerenciamento de resultados contábeis

Lunardi

Ferrari

Klann

2022

R. Contemp. Contab.

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O objetivo do estudo consiste em verificar a relação entre a habilidade gerencial e o nível de gerenciamento de resultados por accruals (AEM) e por atividades reais (REM) em empresas brasileiras. Os dados do período de 2013 a 2018, correspondentes a 228 empresas não financeiras, foram analisados por meio de regressão TOBIT. Os resultados suportam uma relação positiva entre a habilidade gerencial e as práticas de gerenciamento de resultados por accruals e por atividades reais. Especificamente, gestores mais habilidosos estão associados à prática de gerenciamento de resultados, o que reduz a qualidade das informações contábeis. Tais resultados apontam que gerentes de maior habilidade a uma melhor gestão dos recursos da empresa podem resultar em menor qualidade das informações contábeis. Esta pesquisa contribui para preencher a lacuna anterior de características gerenciais relacionadas à habilidade no gerenciamento de resultados. O estudo contribui para pesquisadores, profissionais e outros interessados em entender os determinantes e a realização das práticas de gerenciamento de resultados.

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“…The results indicated that earnings management is deepened after IFRS. The other studies which focused on earning mangement include Klann and Beuren (2018) for Brazil and Britin, Mongrut and Winkelried (2019) for Latin America, Ferentinou and Anagnostopoulou (2016) for Greece and Ho et al (2015) for China.…”

Section: Discussionmentioning

confidence: 99%

Research productivity of International Financial Reporting Standards (IFRS) from 2003 to 2020

Tijjani¹,

Rehman²,

Peter³

et al. 2021

GKMC

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Purpose This study aims to examine the quantitative research productivity of International Financial Reporting Standards (IFRS) globally by using the bibliometric approach. The method was applied to articles indexed in the Scopus database to analyze the publication patterns, trends and research productivity of the selected papers. Design/methodology/approach Bibliometric analysis is applied to analyze research productivity of IFRS from 2003 to 2020. The method was applied to articles indexed in the Scopus database to analyze the publication patterns and research productivity of the selected papers. Findings This study finds that a good number of articles have been published on IFRS, the top five countries are the USA, UK, Australia, Germany and Canada. This clearly shows that developed markets have the highest number of publications on IFRS. This could be as a result of the early adoption of IFRS by those economies and owing to the interest of researchers in those markets. Most of the studies are quantitative in nature; this study indicates that publication on accounting standards is popular as the number of citations is significant; most of the articles have two or more authors and were published in top-ranking journals. Practical implications This study provides up-to-date literature on the global research productivity of IFRS; as a result, it supports the development of policies by the users of this accounting standards. The findings of this study also serve as a reference point for firms and regulators around the world. Given the thoroughness of the methodology of this study, the results make it easier to effectively identify the direction of research on the implementation of IFRS in organizations. Originality/value This study provides a more comprehensive bibliometric analysis on the growth of IFRS literature (2003–2020) in the Scopus database; most of the prior studies have covered relatively few areas of focus as well as a fewer number of high impact factor journals. The relevance of this finding is in uncovering different areas of IFRS research productivity globally.

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Earnings management IFRS adoption in Brazilian and British companies

Cited by 11 publications

References 41 publications

IFRS compliance in GCC countries: Do corporate governance mechanisms make a difference?

IFRS compliance in GCC countries: Do corporate governance mechanisms make a difference?

Habilidade gerencial e gerenciamento de resultados contábeis

Research productivity of International Financial Reporting Standards (IFRS) from 2003 to 2020

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