The Impact of Changes in Accounting Standards on Earnings Management Empirical Research from 2003-2014
| المصدر: | مجلة جامعة كويه للعلوم الإنسانية والاجتماعية |
|---|---|
| الناشر: | جامعة كويه |
| المؤلف الرئيسي: | Muhamad, Kawa W. (Author) |
| مؤلفين آخرين: | Paridon, Kees Van (Co-Author) , Saleh, Subhi M. (Co-Author) |
| المجلد/العدد: | مج2, ع2 |
| محكمة: | نعم |
| الدولة: |
العراق |
| التاريخ الميلادي: |
2019
|
| الصفحات: | 166 - 175 |
| DOI: |
10.14500/kujhss.v2n2y2019.pp166-175 |
| ISSN: |
2522-3259 |
| رقم MD: | 1199506 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | HumanIndex, EduSearch |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Accounting Standards | Earnings Management | German GAAP | Financial Reporting Quality | Investors
|
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| LEADER | 02767nam a22002657a 4500 | ||
|---|---|---|---|
| 001 | 1945919 | ||
| 024 | |3 10.14500/kujhss.v2n2y2019.pp166-175 | ||
| 041 | |a eng | ||
| 044 | |b العراق | ||
| 100 | |9 641854 |a Muhamad, Kawa W. |e Author | ||
| 245 | |a The Impact of Changes in Accounting Standards on Earnings Management Empirical Research from 2003-2014 | ||
| 260 | |b جامعة كويه |c 2019 | ||
| 300 | |a 166 - 175 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b This study considers the question whether the changes in Accounting Standards has led to companies making less use of earnings management. The paper is an attempt to investigate whether the application of high-quality standards like International Financial Reporting Standards (IFRS) is related to high financial reporting quality. This study addresses this issue empirically. Furthermore, this research examines whether German companies that have applied IFRS have less earnings management compared to German companies that report according to the German Generally Accepted Accounting Principles (GGAAP). The sample, consisting of two equally large listed companies in Germany (Südzucker Group and Henkel Group) from 2003-2014. The study suggests that IFRS-adopters show different earnings management performance compared to companies reporting under German GAAP. This finding contributes to the discussion on whether high quality standards are appropriate and operational in countries with weak investor protection rights. The result shows that adopters of IFRS in Germany can be related with less use of earnings management as a result of changes in accounting standards. This result is contradictory with previous research that was done by Van Tendeloo and Vanstraelen, (2005), and consistent with the previous research conducted by Ball et al. (2003). | ||
| 653 | |a المحاسبة المالية |a إدارة الأموال |a إدارة الأرباح | ||
| 692 | |b Accounting Standards |b Earnings Management |b German GAAP |b Financial Reporting Quality |b Investors | ||
| 700 | |9 641857 |a Paridon, Kees Van |e Co-Author | ||
| 700 | |9 641856 |a Saleh, Subhi M. |e Co-Author | ||
| 773 | |4 العلوم الإنسانية ، متعددة التخصصات |4 العلوم الاجتماعية ، متعددة التخصصات |6 Humanities, Multidisciplinary |6 Social Sciences, Interdisciplinary |c 012 |e Koya University Journal of Humanities and Social Sciences |f Mağallaẗ ğāmiʿaẗ Kūyaẗ li-l-ʿulūm al-insāniyyaẗ wa-al-iğtimāʿiyyaẗ |l 002 |m مج2, ع2 |o 2345 |s مجلة جامعة كويه للعلوم الإنسانية والاجتماعية |v 002 |x 2522-3259 | ||
| 856 | |u 2345-002-002-012.pdf | ||
| 930 | |d n |p y |q n | ||
| 995 | |a HumanIndex | ||
| 995 | |a EduSearch | ||
| 999 | |c 1199506 |d 1199506 | ||
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