Earning Management AND International Financial Reporting Standard (IFRS) Implementation Process: Empirical Study
DOI:
https://doi.org/10.25255/jss.2020.9.2.603.616Keywords:
earning management (EM), International Financial Reporting Standards (IFRS), IFRS implementation, discretionary accrualsAbstract
This research came for studying the implementation IFRSs and its impact on earning management in Jordan .The data onto analysis will be the listed companies of Amman Stock Exchange (ASE) for period is from 2001-2018, and to find value earning management (EM), we used modified Jones model .the result shows the implementation IFRS have negatively effects on earning management.
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Author Biography
Omar Alhawatmeh, Dr., University of Jordan, Amman, Jordan
Dr. Omar M. Alhawatmeh currently works at the Department of Accounting, University of Jordan. He has a research in Accounting, and have Publish many papers in different Journals.
References
Abdullah, Wan Razazila Wan, Enny Nurdin Sutan Maruhun, Masetah Ahmad Tarmizi, and Liyana
Ab. Rahman. 2018. “Mitigating Earnings Management: Adoption of IFRS and Corporate Governance Practices in Malaysia.” International Journal of Academic Research in Business and Social Sciences 8(2):760–72.
Albitar, Khaldoon, Ahmad Alqatan, and Wei Huang. 2019. “The Role of Board Characteristics on the Relationship between International Financial Reporting Standards ( IFRS ) Adoption and Earnings Management : Evidence from China.” 11(December):145–54.
Albu, Nicolae and Nadia Albu. 2011. “The Context of the Possible IFRS for SMES Implementation in Romania: An Exploratory Study.” International Journal of Accounting & Information Management 19(2):173–75.
Baig, Maliha and Shuja Ali Khan. 2016. “Impact of IFRS on Earnings Management: Comparison of Pre-Post IFRS Era in Pakistan.” Procedia - Social and Behavioral Sciences 230(May):343–50.
Farichah, Farichah. 2017. “Relationship of Earnings Management and Earnings Quality before and after IFRS Implementation in Indonesia.” European Research Studies Journal 20(4):70–81.
Grabinski, Konrad, Marcin Kedzior, and Joanna Krasodomska. 2014. “The Polish Accounting System and IFRS Implementation Process in the View of Empirical Research.” Contabilitate Şi Informatică de Gestiune 13(2):281–310.
Gray, Sidney J., Tony Kang, Zhiwei Lin, and Qingliang Tang. 2015. “Earnings Management in Europe Post IFRS: Do Cultural Influences Persist?” Management International Review 55(6):827–56.
Marco, Tutino, Regoliosi Carlo, Mattei Giorgia, Paoloni Niccolò, and Pompili Marco. 2019. “Does the IFRS 15 Impact Earnings Management? Initial Evidence from Italian Listed Companies.” African Journal of Business Management 13(7):226–38.
Masoud, Najeb. 2017. “The Effects of Mandatory IFRS Adoption on Financial Analysts’ Forecast: Evidence from Jordan.” Cogent Business and Management 4(1):1–18.
Rathke, Alex Augusto Timm, Verônica de Fátima Santana, Isabel Maria Estima Costa Lourenço, and Flávia Zóboli Dalmácio. 2016. “International Financial Reporting Standards and Earnings Management in Latin America.” Revista de Administração Contemporânea 20(3):368–88.
Rudra, Titas and Dipanjan Bhattacharjee. 2011. “Does Ifrs Influence Earnings Management? Evidence From India.” Journal of Management Research 4(1):1–13.
Said, Kousay. 2019. “The Impact of IFRS Adoption on Earnings Management-Results from Canada.” Journal of Economics and Business 2(3):540–54.
Singh, Ram and Santosh Kumar Srivastava. 2019. “Implementation of IFRS as Indian Accounting Standard for Similarity in Financial Reporting in India : Challenges & Benefits.” 5 (August 2006):90–96.
Uwuigbe, Uwalomwa, Agba Love Uyoyoghene, Jimoh Jafaru, Olubukunola Ranti Uwuigbe, and Rehimetu Jimoh. 2017. “IFRS Adoption and Earnings Predictability: Evidence from Listed Banks in Nigeria.” Banks and Bank Systems 12(1):166–74.
Zhou, Haiyan, Yan Xiong, and Gouranga Ganguli. 2010. “Does the Adoption of International Financial Reporting Standards Restrain Earnings Management? Evidence from an Emerging Market.” Academy of Accounting and Financial Studies Journal 13(SPECIAL):43–56.
Ab. Rahman. 2018. “Mitigating Earnings Management: Adoption of IFRS and Corporate Governance Practices in Malaysia.” International Journal of Academic Research in Business and Social Sciences 8(2):760–72.
Albitar, Khaldoon, Ahmad Alqatan, and Wei Huang. 2019. “The Role of Board Characteristics on the Relationship between International Financial Reporting Standards ( IFRS ) Adoption and Earnings Management : Evidence from China.” 11(December):145–54.
Albu, Nicolae and Nadia Albu. 2011. “The Context of the Possible IFRS for SMES Implementation in Romania: An Exploratory Study.” International Journal of Accounting & Information Management 19(2):173–75.
Baig, Maliha and Shuja Ali Khan. 2016. “Impact of IFRS on Earnings Management: Comparison of Pre-Post IFRS Era in Pakistan.” Procedia - Social and Behavioral Sciences 230(May):343–50.
Farichah, Farichah. 2017. “Relationship of Earnings Management and Earnings Quality before and after IFRS Implementation in Indonesia.” European Research Studies Journal 20(4):70–81.
Grabinski, Konrad, Marcin Kedzior, and Joanna Krasodomska. 2014. “The Polish Accounting System and IFRS Implementation Process in the View of Empirical Research.” Contabilitate Şi Informatică de Gestiune 13(2):281–310.
Gray, Sidney J., Tony Kang, Zhiwei Lin, and Qingliang Tang. 2015. “Earnings Management in Europe Post IFRS: Do Cultural Influences Persist?” Management International Review 55(6):827–56.
Marco, Tutino, Regoliosi Carlo, Mattei Giorgia, Paoloni Niccolò, and Pompili Marco. 2019. “Does the IFRS 15 Impact Earnings Management? Initial Evidence from Italian Listed Companies.” African Journal of Business Management 13(7):226–38.
Masoud, Najeb. 2017. “The Effects of Mandatory IFRS Adoption on Financial Analysts’ Forecast: Evidence from Jordan.” Cogent Business and Management 4(1):1–18.
Rathke, Alex Augusto Timm, Verônica de Fátima Santana, Isabel Maria Estima Costa Lourenço, and Flávia Zóboli Dalmácio. 2016. “International Financial Reporting Standards and Earnings Management in Latin America.” Revista de Administração Contemporânea 20(3):368–88.
Rudra, Titas and Dipanjan Bhattacharjee. 2011. “Does Ifrs Influence Earnings Management? Evidence From India.” Journal of Management Research 4(1):1–13.
Said, Kousay. 2019. “The Impact of IFRS Adoption on Earnings Management-Results from Canada.” Journal of Economics and Business 2(3):540–54.
Singh, Ram and Santosh Kumar Srivastava. 2019. “Implementation of IFRS as Indian Accounting Standard for Similarity in Financial Reporting in India : Challenges & Benefits.” 5 (August 2006):90–96.
Uwuigbe, Uwalomwa, Agba Love Uyoyoghene, Jimoh Jafaru, Olubukunola Ranti Uwuigbe, and Rehimetu Jimoh. 2017. “IFRS Adoption and Earnings Predictability: Evidence from Listed Banks in Nigeria.” Banks and Bank Systems 12(1):166–74.
Zhou, Haiyan, Yan Xiong, and Gouranga Ganguli. 2010. “Does the Adoption of International Financial Reporting Standards Restrain Earnings Management? Evidence from an Emerging Market.” Academy of Accounting and Financial Studies Journal 13(SPECIAL):43–56.
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Published
2020-04-01
How to Cite
Alhawatmeh, O. (2020). Earning Management AND International Financial Reporting Standard (IFRS) Implementation Process: Empirical Study. Journal of Social Sciences (COES&Amp;RJ-JSS), 9(2), 603–616. https://doi.org/10.25255/jss.2020.9.2.603.616
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