Mandatory IFRS adoption and earnings management: The role of culture

IF 3.3 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation Pub Date : 2023-03-01 DOI:10.1016/j.intaccaudtax.2023.100527

Kevin C.K. Lam , Heibatollah Sami , Jun Yao , Yiwei Yao

引用次数: 1

Abstract

Using a sample of 7936 firm-year observations and 922 International Financial Reporting Standards (IFRS) adopter firms from 19 countries that mandated IFRS adoption in 2005 and 922 benchmark firms from 8 countries that did not mandate IFRS adoption in the sample period, we examine the role of trust in the effect of IFRS adoption on earnings management. Consistent with our predictions, we find (1) the earnings management-increasing effect of IFRS adoption is more pronounced in low trust countries/societies after control for country-level institutions, and (2) IFRS adoption decreases total earnings management in high trust countries/societies.

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强制采用IFRS与盈余管理——文化的作用

使用7936个公司年度观察结果和922家国际财务报告准则（IFRS）采用公司的样本，这些公司来自2005年强制采用IFRS的19个国家，922家基准公司来自8个国家，在样本期内没有强制采用IFRS，我们研究了信任在采用IFRS对盈余管理的影响中的作用。与我们的预测一致，我们发现（1）在控制国家级机构后，采用《国际财务报告准则》的盈余管理增加效应在低信任国家/社会中更为明显，（2）采用《国际会计报告准则》降低了高信任国家/社会的总盈余管理。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of International Accounting Auditing and Taxation BUSINESS, FINANCE-

CiteScore

4.50

自引率

3.80%

发文量

期刊介绍： The Journal of International Accounting, Auditing and Taxation publishes articles which deal with most areas of international accounting including auditing, taxation and management accounting. The journal''s goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of accounting. Submissions are expected to make a contribution to the accounting literature, including as appropriate the international accounting literature typically found in JIAAT and other primary US-based international accounting journals as well as in leading European accounting journals. Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, general purpose solutions to problems through models, and essays on world affairs which affect accounting practice are all within the scope of the journal.