文章基本信息

标题：DOES EARNINGS MANAGEMENT CHANGE AFTER THE ADOPTION OF THE IFRS? EVIDENCE FROM ROMANIA
本地全文：下载
作者：Laura BRAD ; Radu CIOBANU ; Florin DOBRE 等
期刊名称：Financial Studies
印刷版ISSN：2066-6071
出版年度：2016
卷号：20
期号：1
页码：21
出版社：“Victor Slăvescu‿Centre for Financial and Monetary Research
摘要：Once that International Financial Reporting Standards areused for individual financial reporting, we expect that companies aregoing to achieve an increase in the financial reporting due to a higherdegree of transparency. The present research tries to emphasize ifthere is any significant difference between the value of earningsmanagement computed by using the national and the internationalaccounting measures. The research is conducted on Romaniancapital market, into the listed companies. The results of the researchare mixed. While an improvement in the variability of net profit isobserved (both for individual and bootstrapping with replacementanalysis), the correlation between accruals and cash flow fromoperation is more negative (using both estimations techniques). Theresults on the differences of cash flow from operations also show anincrease in the value of earnings management.
关键词：Financial performance; International Accounting;regulation; Romanian Accounting Standards