期刊名称:International Journal of Accounting and Economics Studies
电子版ISSN:2309-4508
出版年度:2017
卷号:5
期号:1
页码:1-6
DOI:10.14419/ijaes.v5i1.6821
出版社:Journal of Advanced Computer Science & Technology
摘要:This study aims to examine the consequences of International Financial Reporting Standards (IFRS) convergence in an emerging market. More specifically, we investigate whether the adoption of the new set of accounting standards in Malaysia is associated with lower earnings management. Using a sample of 3,340 firm-year observations across three reporting periods with different levels of IFRS adoption, we provide evidence that IFRS convergence improves earning quality. In particular, we find a significant decrease in the absolute value of discretionary acccruals in the partial IFRS-convergence period (2007-2011), whereas this effect is restrictive after the complete IFRS- implementation.
关键词:: International Financial Reporting Standards (IFRS);Earnings Management;Malaysia.