从采用国际财务报告准则的角度界定盈余管理实务

Q2 Arts and Humanities
Zine El Abidine Ali Khanger Al-Oqabi, Dr. Istiqlal Jumaah Wajar
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引用次数: 0

摘要

目的:研究的目的是研究国际财务报告准则准则对实施国际财务报告准则规则前后国家金融机构实施国际金融工具的影响。方法:对2010年至2021年教育机构的实践情况进行保障,并采用参考文献的方法进行测量。(Kothari et al., 2005)。结果:国际财务报告准则的声明,它表明国际财务报告准则包含许多允许盈余管理(EM)实践的替代方案。研究含义:我们还发现,国际财务报告准则在非商业市场的应用程度可能与在非商业市场的应用的重要性不同。独创性/价值:有助于应对国际财务报告准则面临的挑战,有助于在未来成功实施国际财务报告准则,从而通过提高这些准则中可用期权的管理质量,避免在实施这些准则时出现问题。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Defining Earnings Management Practices in Light of the Adoption of International Financial Reporting Standards
Purpose: The purpose of research is to study the impact of IFRS standards on the implementation of international financial instruments in the financial institutions of the country before and after implementing IFRS rules on the application of the IFRSs.Method: guarantees the practices of the educational institutions from 2010 to 2021, and measures them by means of references. (Kothari et al., 2005).Results: Statement of the International Standards for Financial Reporting, which shows that the international standards for financial reporting contain a number of alternatives that allow for Earnings Management (EM) practices.Research Implications: We also find that the level of application of IFRS in non-commercial markets may differ in importance from the application in the Non-Commercial Markets.Originality/value: contribute to the challenges facing IFRS, which can help to implement IFRS successfully in the future in order to avoid problems with the implementation of the standards by improving the quality of the management of the options available in these standards.
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来源期刊
Journal of Namibian Studies
Journal of Namibian Studies Arts and Humanities-History
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