The effects of the transition from domestic regulations to IFRS on earnings management / Marina IRUBETAGOYENA / 2020

Titre : The effects of the transition from domestic regulations to IFRS on earnings management Type de document : Mémoire Auteurs : Marina IRUBETAGOYENA, Auteur Année de publication : 2020 Importance : 32 p. Note générale : Pour accéder aux fichiers PDF, merci de vous identifier sur le catalogue avec votre compte Office 365 via le bouton CONNEXION en haut de page. Langues : Anglais (eng) Mots-clés : Management COMPTABILITE ; FIXATION DES PRIX ; MANAGEMENT Résumé : This study examines the impact of the adoption of international accounting norms (IFRS) on earnings management, in the French firms. This country has been chosen for several reasons developed in this paper. This work is a continuation of previous researches articles. Therefore, the paper is studying the transition between local regulations and IFRS which tends to decline earnings management globally. Besides, analyzing the effects of international accounting standards adoption on both activities of earnings management which are real and accrual-based earnings management, have inversely influences on the level of earnings management. By providing high quality and relevant of information according IFRS norms, on one hand, managers are less prone to manage earnings through accrual- based activities. On another hand, they are more focusing on manipulating economics actions to achieve their profit goals, which is difficult to detect (to compare to the accrual activity). Therefore, real earnings management have increased since the mandatory adoption of international accounting standards. This study analyses various previous works on IFRS, earnings management (both activities) and the link after the adoption of mandatory common accounting standards between IFRS and earnings management Programme : PGE-Reims Spécialisation : Audit Expertise Conseil (AEC) Permalink : https://cataloguelibrary.neoma-bs.fr/index.php?lvl=notice_display&id=529162