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Mandatory IFRS adoption the trade-off between accrual-based and real earnings management

Mandatory IFRS adoption the trade-off between accrual-based and real earnings management

 X Ipino, Ioannis.
 2017.
 p. 91-121. English
Accrual-based earnings managementReal earnings managementIFRS adoptionIFRS adoption in non-EU countries
Tác giả CN X Ipino, Ioannis.
Nhan đề Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management / Elisabetta Ipino & Antonio Parbonetti.
Thông tin xuất bản 2017.
Mô tả vật lý p. 91-121.
Tóm tắt This paper examines whether firms substituted real earnings management for accrual-based earnings management after the International Financial Reporting Standards (IFRS) became mandatory. Using a sample of 101,331 firm-year observations from 33 countries between 2000 and 2010, we show that IFRS adoption came with the unintended consequence of certain firms substituting real earnings management for accrual-based earnings management, especially among firms in countries with strict enforcement regimes. Furthermore, we document that the trade-off is confined to EU countries in which strong firm-level characteristics (i.e. the firm-level mechanism of control, the market’s level of scrutiny, and firm-specific incentives to provide transparency) are coupled with strong enforcement. We also show that IFRS had an effect in countries outside the EU, albeit at a different time. Overall, the results suggest that accounting regulators’ efforts to increase earnings quality might have had the unintended consequence of increasing real earnings management activities.
Từ khóa tự do Accrual-based earnings management
Từ khóa tự do Real earnings management
Từ khóa tự do IFRS adoption
Từ khóa tự do IFRS adoption in non-EU countries
Tác giả(bs) CN Antonio Parbonetti
Nguồn trích Accounting and Business Research- Volume 47, 2017
MARC
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520[ ] |a This paper examines whether firms substituted real earnings management for accrual-based earnings management after the International Financial Reporting Standards (IFRS) became mandatory. Using a sample of 101,331 firm-year observations from 33 countries between 2000 and 2010, we show that IFRS adoption came with the unintended consequence of certain firms substituting real earnings management for accrual-based earnings management, especially among firms in countries with strict enforcement regimes. Furthermore, we document that the trade-off is confined to EU countries in which strong firm-level characteristics (i.e. the firm-level mechanism of control, the market’s level of scrutiny, and firm-specific incentives to provide transparency) are coupled with strong enforcement. We also show that IFRS had an effect in countries outside the EU, albeit at a different time. Overall, the results suggest that accounting regulators’ efforts to increase earnings quality might have had the unintended consequence of increasing real earnings management activities.
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